DEPARTMENT  OF  THE  INTERIOR 

oil  INDIAN  AFFAIRS 


ACCOUNTING  SYSTEM 

FOR  THE 

UNITED  STATES  INDIAN  SERVICE 


BY 


VICTOR  G.  CROISSANT 

Former  Chief  Accountant,  United  States  Reclamation  Scrvit* 


Certified  Public  Aocoi. 


JAMES  V.  BROWNELL 

FoMCelr  Superintendent  of  Insular  Audits,  Philippine 


PREPARED  UNDER  THE  DIRECTION  OF 

HERBERT  D,  BROWN 

Chief,  United  States  Bareau  of  ElGi:iency 


GOVERNMENT 


vn. 


THE  LIBRARY 

OF 

THE  UNIVERSITY 

OF  CALIFORNIA 


HENRY  RAND  HATFIELD 
MEMORIAL  COLLECTION 

PRESENTED  BY 

FRIENDS  IN  THE  ACCOUNTING 

PROFESSION 


I 


Digitized  by  the  Internet  Arciiive 

in  2008  with  funding  from 

IVIicrosoft  Corporation 


http://www.archive.org/details/accountingsystemOOunitrich 


DEPARTMENT  OF  THE  INTERIOR 

^\  ^    OFFICE  OF  INDIAN  AFFAIRS 


ACCOUNTING  SYSTEM 

FOR  THE 

UNITED  STATES  INDIAN  SERVICE 


BY 


VICTOR  G.  CROISSANT 

Former  Chief  Accountant,  United  States  Reclamation  Service 


JAMES  A.  COUNCILOR 

Certified  Public  Aocoantaot 


JAMES  V.  BROWNELL 

Form»  Superintendent  of  Insular  Audits,  Philippine  Service 


PREPARED  UNDER  THE  DIRECTION  OF 
HERBERT  D.  BROWN 

Chief,  United  States  Bureau  of  Elfficiency 


WASHINGTON 

GOVERNMENT  PRINTING  OFFICE 

1917 


JMlTOaOJDA 


'^  yj  A  M I  /!  I  f^  1  A TrJ  U  ri !  li 


Approved  by  the  Secretary  of  the  Interior,  on  recommendation  of  the  Commissioner  of  Indian 

Affairs,  May  2,  1917. 


%^ 


^^0^^ 


CONTENTS. 


Page. 

Letter  of  transmittal 5 

Introduction 13 

Authorization  for  work 13 

Need  of  a  system  of  accounts 13 

The  proposed  system 13 

Fund  or  appropriation  accounting 15 

Accounts  considered 15 

Derivation,  character,  and  disposition  of  funds 15 

Treasury  funds 15 

Collections 15 

Public  and  tribal  moneys 15 

Special  deposits 15 

Individual  Indian  moneys 17 

Classification  and  availability  of  collections..  17 
Availability  of  funds  before  they  are  depos- 
ited to  the  credit  of  the  United  States. . .  17 
Availability  of  funds  after  they  are  depos- 
ited to  the  credit  of  the  United  States. .  19 

Administrative  officers'  accounting 19 

General  theory 19 

Proposed  accounts 19 

Allotments 20 

Encumbrances 20 

Appropriation  symbols 21 

Field  records 21 

The  appropriation  ledger 21 

Journal  vouchers 22 

Encumbrance  record 24 

Monthly  trial  balance  of  appropriation  ledger. .  24 

Field  procedure 25 

In  general. .  .* 25 

Allotments  made 27 

Allotments  withdrawn 27 

Treasury  advances 27 

Collections 27 

Encumbrances  raised 27 

Disbursement  vouchers 27 

Disbursements  on  account  of  other  units 28 

Disbursements  by  other  units 28 

Claims  forwarded  to  the  central  office  for  pay- 
ment   28 

Liquidation  on  account  of  claims  forwarded  to 

the  central  office  for  payment 28 

Transportation  requests  issued 29 

Liquidating  incumbrances  for  transportation  re- 
quests paid 29 

Bills  of  lading  executed  and  paid 29 

Intenmit  transfers  of  property 29 

Payments  from  special  deposits  and  individual 
Indian  moneys  not  deposited  to  the  credit  of 

individual  Indians 29 

Deposits  to  credit  of  individual  Indians 29 

Payments  from  individual   Indian   bank  ac- 

coimts 29 

Interest  credited  by  depositary  banks  on  ac- 
count of  individual  Indians 29 

Deposits  to  credit  of  the  United  States 29 


Fund  or  appropriation  accounting—Continued.  Page. 
Administrative  officer's  accounting — Continued. 
Field  procedure — Continued. 

Transfer  of  disbursing  officers'  balances  of  con- 
tinuing appropriations 30 

Closing  appropriation  ledger 30 

Disbursing  officers'  accounting 30 

General  theory 30 

General  records  and  procedure 33 

Cash  book 33 

Remittance  register 33 

Check  registers 33 

Individual  Indian  bank  accounts 34 

In  general 34 

Individual  Indian  account  ledger 34 

Check  register 34 

Journal  vouchers 34 

Procedure 34 

Deposits 34 

Disbursements 35 

Transfers  between  accounts 35 

Reports  to  appropriation  ledger  clerk 35 

Control 35 

Verification  of  interest  credits 35 

Individual  Indian  moneys — Pupils' 35 

General  accoimting 37 

Analysis  of  accoimts 37 

Numeral  designation  of  accounts 42 

Detailed  property  records 43 

Card  inventory 43 

Physical  inventories 43 

The  cost  ledger 44 

Operating  accounts 44 

Subclassification  of  operating  accounts ■...  44 

Explanation  of  subclasses  of  operating  expenses 45 

Explanation  of  subclasses  of  operating  income 45 

Registers 45 

In  general 45 

Names,  numbers,  and  subsidiary  records 46 

Uses  of  registers 46 

The  recapitulation  of  registers 47 

Procedure 47 

Recording  salaries  and  wages  earned 47 

Recording  issues  of  stores 47 

Recording  issues  of  local  products 47 

Issuing  and  recording  bills  of  lading  and  transpor- 
tation requests 48 

Recording  property  dropped  from  account 48 

Recording  bills  received  from  sundry  creditors 48 

Rendering  and  recording  bills  for  money  due 48 

Preparing  and  recording  job  orders  and  production 

reports 48 

Recording  collection  vouchers 49 

Recording  disbursement  vouchers 49 

Recording  transfers  between  units 50 

Transferring  charges  between  features 50 

Recording  miscellaneous  transactions 50 

Closing  the  registers 50 

Posting  to  recapitulation  of  registers 53 


(3) 


IVI516176 


General  accounting — Continued. 

Procedure — Continued.  Page. 

Closing  the  recapitulation  of  registers 53 

Posting  to  cost  ledger 53 

Preparation  of  reports 54 

Monthly  reports 54 

Recapitulation  of  registers 54 

Statement  of  gross  operating  costs,  returns  from 

operation,  and  net  operating  expense 54 

Analysis  of  gross  operating  costs 54 

Operation  statement 54 

Other  reports 54 

Comparative  balance  sheet ; 54 

Analysis  of  outlays _ 54 

Unit  cost  reports 55 

The  Washington  offices 56 

In  general 56 

Local  office 56 

Central  office 56 

Records  kept 56 

The  appropriation  ledger 56 

In  general 66 

The  supporting  documents 56 

Procedure 57 

Recording  transactions  in  Indian  moneys,  pro- 
ceeds of  labor 57 

Handling  field  reports 57 


The  Washington  offices — Continued. 

Central  office— Continued.  page. 

Procedure — Continued. 

Recording  deposits  of  funds 58 

The  investment  ledger 59 

The  general  control  ledger 59 

Duties  of  employees 61 

General  principles 61 

Superintendent 61 

Chief  clerk 61 

Purchasing  agent 61 

Transportation  clerk 61 

Forwarding  agent 61 

Storekeeper 61 

Property  record  clerk 61 

General  bookkeeper 62 

Appropriation  ledger  clerk , 62 

Pay  roll  and  voucher  clerk 62 

Disbursing  officer 62 

Installation  of  the  system 63 

Appropriation  accounts 63 

Administrative  officers'  accounts 63 

Disbursing  officers'  accounts 63 

General  accounts 64 

Illustrative  transactions 65 

Exhibits 79 

Indexes 18 


LETTER  OF  TRANSMTTTAL. 


Hon.  Fkanklin  K.  Lane, 

Secretary  of  the  Interior, 

WasJiington,  D.  C. 

Sm:  In  compliance  with  section  28  of  the  act  ap- 
'proved  May  18,  1916,  I  transmit  herewith  a  report 
describing  a  system  of  accoxmting  for  the  Indian  Serv- 
ice. This  system  was  designed  by  accountants  on  the 
staff  of  this  bureau  and  has  been  tested  by  actually 
recording,  on  the  proposed  forms,  transactions  of 
every  kind  that  are  likely  to  occur  at  an  Indian  agency 
and  by  preparing  financial  statements  for  the  agency 
from  the  records  thus  made.  A  diary  of  these  trans- 
actions and  photographic  copies  of  the  forms  showing 
corresponding  entries  are  included  in  the  report. 

The  system  proposed  wiU  satisfy  all  the  requirements 
of  law  and  will  provide  the  Congress  and  the  admin- 
istrative officers  with  the  information  they  need  in 
order  to  control  effectively  the  operations  of  the  In- 
dian Service.     Such  information  includes  chiefly: 

A.  1.  The  disbursements  from   each  appropriation  or  other 

fund  and  allotment  thereof. 
2.  The  balance— 

(a)  That  may  be  drawn  from  the  Treasury  on  reqiu- 
sition  or  paid  out  of  the  Treasury  in  direct 
settlement  of  claims. 

(6)  That  is  in  the  hands  or  to  the  credit  of  each  dis- 
bursing officer. 

(c)  That  may  be  allotted  to  field  administrative 
officers. 

(rf)  That  may  be  obligated  by  such  officers  by  con- 
tracting for  goods  or  services. 

B.  1.  The  value  of  services  and  articles  expended  in  carrying 

on  each  activity. 

2.  The  results  of  each  activity  (that  is,  the  services,  arti- 

cles, or  income  produced  by  it). 

3.  The  value,  location,  custody,  and  use  of  each  class  of 

property  intrusted  to  the  Service. 

These  requirements  are  indicated  in  the  law  (sec.  26, 
act  approved  Jime  30,  1013)  by  the  provision  that  the 
system  of  accounting  to  be  installed  shall  afford  a 
ready  analysis  of  expenditures: 

A.  By  appropriations  and  allotments. 

B.  By  units  of  the  Service,  showing  for  each  class  of  work  or 

activity  carried  on  the  expenditures  for  operation  of  the 
Service,  for  repairs  and  preservation  of  property,  salaries 
and  wages  of  employees,  and  for  other  expenditures. 

The  accompanying  forms  of  financial  statements 
show  how  the  legal  and  administrative  requirements 
will  be  met  by  the  system  described  in  the  report. 
These  statements  include : 

A.  An  appropriation  statement  showing  for  the  Indian  Service 

aa  a  whole  and,  if  desired,  for  each  agency,  school,  or 
other  field  unit,  the  opening  balance,  accretions,  reduc- 
tions, and  closing  balance  of  each  appropriation  and 
other  fund  or  allotment  thereof  (Exhibit  A). 

B.  Statements  for  each  field  unit  and  for  the  entire  Indian 

Service,  showing  for  each  activity  or  class  of  work — 
1.  Classified  expenditures  of  services  and  supplies 
(Exhibits  B  and  176a). 


2.  The  character  and  cost  of  the  property  produced 

by  such  expenditures,  the  income  derived  from 
them,  and  the  net  expense  (Exhibits  C  and  176). 

3.  The  cost  of  the  property  of  each  kind  in  use  at 

the  beginning  and  end  of  the  fiscal  period  and 
the  increases  or  decreases  during  the  period  (Ex- 
hibit D). 

C.  Statements  for  the  unit  as  a  whole  and  for  the  Service  as  a 

whole,  as  follows: 

1.  A  consolidated  balance  sheet  (Exhibit  E). 

2.  An  operation  statement  explaining  the  increases 

and  decreases  in  assets  and  liabilities  (Exhibits 
F  and  175). 

3.  An  analysis  of  the  changes  in  the  balances  of  prop- 

erty of  each  class  on  hand,  showing  total  acquisi- 
tions by  purchase,  production,  transfer,  etc.,  and 
total  reductions  by  consumption,  losses,  trans- 
fers, etc.  (Exhibits  G  and  177). 

D.  Comparative  statements  of  the  expense  (and  if  desired 

the  income  and  property  in  use)  for  each  class  of  work 
at  the  various  field  units,  together  with  the  product  and 
the  cost  per  unit  of  product  whenever  the  product  can 
be  measured  (Exhibits  H  and  178). 

These  statements  are  produced  from  two  sets  of 
accounts,  one  furnishing  information  regarding  appro- 
priations and  other  funds  and  the  other  furnishing  in- 
formation regarding  expenses,  income,  and  property. 

The  expense,  income,  and  property  accounts  will 
produce  information  that  is  universally  considered 
necessary  to  insure  the  proper  conduct  of  any  business. 
The  system  closely  resembles  the  system  now  in  opera- 
tion in  the  Reclamation  Service  of  the  Interior  De- 
partment, and  also  the  system  recently  prepared  by 
this  bureau  for  the  Government  Hospital  for  the 
Insane  and  installed  there  by  order  of  the  Secretary  of 
the  Interior.  It  is,  however,  somewhat  simpler  than 
either  the  Reclamation  Service  system  or  the  Govern- 
ment Hospital  system.  It  will  replace  with  little  if 
any  additional  cost  the  present  system  of  classify- 
ing expected  disbursements  in  the  appropriation  ac- 
coimts  in  order  to  exhibit  the  operations  of  the  service. 
Detailed  accounts  will  be  kept  only  at  the  field  imits, 
where  detailed  information  is  primarily  needed.  The 
central  office  will  receive  carbon  copies  of  the  essential 
field  records  and  will  keep  only  such  accounts  as  are 
needed  to  control  the  detailed  accounts  in  the  field. 

The  accompanying  report  ^nd  exhibits  describe  and 
illustrate  the  proposed  system  so  fully  that  if  they  are 
placed  in  the  hands  of  employees  of  the  Indian  Service 
little  or  no  difficulty  should  be  experienced  in  operat- 
ing the  system  after  it  has  been  installed. 

I  desire  to  thank  the  officers  and  employees  of  the 
Office  of  Indian  Affairs  for  their  cordial  cooperation 
throughout  this  work. 
Respectfully, 

Hebbert  D.  Brown, 
C^ie/,  United  States  Bureau  of  Efficiency. 

December  30,  1916. 


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10 

EXHIBIT  E. 

Department  of  the  Interior— United  States  Indian  Service. 
Contolidated  balance  sheet  as  of  June  30, 1918. 


Fixed  assets: 
United  States— 
Unappraised 
public  domain 
Land  and  im- 
provements. . 
Buildings   and 

plant 

Equipment 

Livestock 

Total  United 
States  fixed 


Tribal— 

Unappraised 
tribal  domain 

Land  and  im- 
provements. . 

Buildings  and 
plant 

Equipment 

Livestock 

Total    tribal 

fixed  assets. 

Total     fixed 


Current  assets  (eX' 
clusiveoffunds):i 
United  States  and ' 
tribal- 
Stores—  I 
Prime  cost . . . 
Indirect  cost. . 
Local  products. 
Accounts      re- 
ceivable  

Total  current 
assets  (ex- 
clusive   of 

funds) 

Fund  balances: 
Uncovered  treas- 
ury deposits 

Undrawn  appro- 
priations    and 

funds 

Disbursing     offi- 
cers' funds — 
In   official   de- 

iwsitaries 

On  hand 

Total     fund 

balances 

Total  current 
assets  and 
fund  bal- 
ances  

Total  assets 
and  fund 
balances 


Assets  and  fund  balances. 


00,000.000.00 
00,000.00 


0,000,000.00 
000,000.00 


OlOO 

ooo,ooo,ooaoo 

000,000,000.00 
000,000,000.00 
000,000,000.00 


aoo 

000,000,000.00 

000, 000,00a  00 
ooo,ooo,ooaoo 

000,000,000.00 


00,000.000.00 
0,000,000.00 

000,000.00 


000,000.00 
00,000,000.00 

0,000,000.00 


000,000,000.00 


000,000,000.00 


oo,ooo,ooaoo 


00,000,000.00 


000,000,000.00 


000,000,000.00 


000,000,000.00 


Liabilities,  reserves,  and  surplus. 


Liabilities: 
Salaries  and  wa- 

,      ges  payable 

Freight  and 
transportation 

payable 

Sundry  accounts 

payable 

Total      lia- 
bilities  

Reserves  for  pub- 
lic and  private 
trusts: 
General  Govern- 
ment (external 

funds) 

Individual  In- 
dians and  oth- 
ers   

Total    re- 
serves   

Total  liabni- 
1 1 e  s  and 
reserves... 
Surplus: 
Invested  (exclu- 
sive of  funds).. 
Fund— 
Revertlble 
appropria- 
tions— 
Encumbered 
Unencum- 
bered   

Non  revert- 
lble appro- 
priations— 
Encumbered 
Unencum- 
bered   

Total    fund 

surplus 

Totafsurplus 


TotalllaUU- 
tlea,  r  e  • 
serves,  and 
surplus. . 


000,000.00 
000,000.00 

0,000,  ooa  00 


ooo,ooaoo 

000,000,000.00 


00,000,000.00 
0,000,000.00 


00,000,000.00 
0,000,000.00 


00,000,000.00 


00, 000, ooa 00 


0,000,000.00 


000,000,000.00 


000,000,000.00 


00, 000,  ooa  00 


000,000,000.00 


000, 000,  ooa  00 


000,000,000.00 


Prepared  by: 


Approved: 


Chief,  Finance  Division. 


Commissioner  of  Indian  Affairs. 


11 


EXHIBIT  F. 

Dbfartmbnt  of  thb  Interior — ^Unttbd  States  Indian  Sbrtioe. 
Cotuolidated  operation  tlatementforfiteal  year  1918. 


Property  and  services  received  from  the 
United  States  by  payment  of  obliga- 
tions of  all  units $00, 000, 000 

Property  and  services  of  all  units  con- 
verted into  cash  and  deposited  to  the 
credit  of  the  United  States  or  its  col- 
lecting officers. : 00,000,000 

Net  property  and  services  received 

from  United  States 

Net  cost  of  Indian  Service  during  the  fis- 
cal year  as  shown  below 


Net  increase  in  property  of  all  unite 


$00, 000, 000 

00,000,000 
000,000 


Operating  coats: 

Salaries  and  wages  of  regular  em- 
ployees       0,000,000 

Salaries  and  wages  of  irregular  em- 
ployees  ? 0, 000, 000 

Materials  and  supplies  used 0, 000, 000 

Repairs  and  preservation  of  property .  000, 000 

Traveling  expenses  (including  per 
diem) 000,000 

Expenses  not  otherwise  classified  —         000, 000 

Gross  operating  costs 00,000,000 

Deduct  returns  from  operation: 

Cost  of  services  rendered  by  one 
branch  of  a  field  unit  to  another 
branch  of  the  same  unit  and  in- 
cluded in  the  gross  cost  of  both 

branches 000, 000 

Cost  of  fixed  assets  and  stores  produced 
at  field  units,  which  is  included  in 
gross  operating  costs 0, 000, 000 


Total  returns  from  operation.. 
Operating  expense 


0,000,000 
00,000,000 


Operating  expense  (brought  forward) $00, 000, 000 

Deduct  operating  income: 

Rental  of  buildings $000,000 

Water  rentals 000, 000 

Heirship  fees 0,000 

Tuition  fees 0, 000 

School  products 0,000 

Advertising  fees 0, 000 

Farm  products 00,000 

Miscellaneous 00, 000 


Total  operating  income 0,000,000 

Net  operating  expense .' . . .    00, 000, 000 

Add  extraordinary  charges: 

Losses  (including  accrued  deprecia- 
tion on  property  disposed  of) 00, 000 

Per  capita  payments 000,000 

Prioryear  (net) 0,000 


Total  extraordinary  charges. 


000,000 


Total    operating    expense    and    extraordinary 

charges 00,000,000 

Deduct  extraordinary  income: 

Fines 0,000 

Trespass  fees 00, 000 

Grazing  and  pasturage 00,000 

Leases 00,000 

Royalties 0,000,000 

Rights  of  way 00, 000 

Sale  of  unappraised  land 0,000,000 

Sale  of  unappraised  timber 0, 000, 000 

Profit  on  sales  of  appraised  assets 000,000 

Damages 00,000 

Miscellaneous 00, 000 


Total  extraordinary  income 00,000,000 

Net  cost  of  service  (as  stated  above) 00, 000, 000 


Prepared  by: 


Approved: 


Chief,  Mnance  Divmon. 


Commitnoner  of  Indian  Affairt. 


12 

EXHIBIT  G. 

Department  of  the  Intebiob — Ukitbd  States  Indian  Service. 
Consolidated  analysis  of  outlays. 


Classification. 


United  States  land  and  improvements. 

United  States  buildings  and  plant 

United  States  equipment , 

United  States  live  stock 

Tribal  land  and  improvements 

Tribal  buildings  and  plant 

Tribal  equipment , 

Tribal  live  stock 

Stores  (including  freight  and  handling) 
Local  products 

Total 


Total 
acquired. 


too. 000. 

00,000, 

0.000, 

0,000, 

00,000. 

0,000, 

000. 

00.000, 

00,000, 

000. 


000.00 
000.00 
000.00 
000.00 
000.00 
000.00 
000.00 
000.00 
000.00 
000.00 


00,000,000.00 


Purchased. 


'$00,000,000.00 
■    0,000,000.00 

000.000.00 

0,000.000.00 

000,000.00 

000,000.00 

0,000,000.00 

00,000.00 


00,000,000.00 


Issued 
from  stock. 


Received 

by  transfer. 


Produced 
at  units. 


$0,000,000.00 


00,000.00 


SOO, 000.00 
000,000.00 
000,000.00 
000,000.00 


0,000,000.00 


tooo.ooo.oo 

000,000.00 
00.000.00 

000,000.00 
00,000.00 

000,000.00 

0,000,000.00 
000,000.00 


0,000,000.00  '      0,000,000.00 


Classlflcatlan. 


United  States  land  and  improvements . 

United  States  buildings  and  plant 

United  States  equipment 

United  States  live  stock 

Tribal  land  and  improvements 

Tribal  buildings  and  plant 

Tribal  equipment 

Tribal  livestock 

Stores  (including  freight  and  handling) 
Local  products 

Total 


Total 
disposed  of. 


Sold. 


Issued 
from  stock. 


JO,  000, 
000, 
0,000, 
000, 
00, 
000, 
000, 
000, 

00,000. 
000, 


000.00 
000.00  ' 
000.00  j 
000.00 
000.00 
000.00 
000.00 
000.00  I 
000.00  1 
000.00 


$000,000.00 

00,000.00 
000,000.00 
00,000.00 
00,000.00 
00,000.00 
000.000.00 
00,000.00 
00,000.00 


00,000,000.00 


000,000.00 


$00,000,000.00 
000,000.00 


00,000,000.00 


Transferred 
out. 


$00,000.00 


000,000.00 
00,000.00 


000,000.00 


Slaughtered. 


0,000,000.00 


$000,000.00 


000,000.00 


000.000.00 


Lost, 

destroyed, 

and  worn  out. 


$000,000.00 

000.000.00 

00,000.00 

00.000.00 
000.000.00 
00,000.00 
00,000.00 
0,000.00 


000,000.00 


Classification. 


Net  outlay. 


United  States  land  and  improvements. 

United  States  bmldings  and  plant 

United  States  equipment 

United  States  live  stock 

Tribal  land  and  improvements 

Tribal  buildings  and  plant , 

Tribal  equipment 

Tribal  live  stock , 

Stores  (including  freight  and  handling) 
Local  products 

Total 


$0,000, 
00,000. 

(00, 

000. 

00,000. 

0,000 

(00, 
00,000 

000, 
(0, 


000.00 

000.00 

000.00) 

000.00 

000.00 

000.00 

000.00) 

000.00 

000.00 

000.00) 


00,000,000.00 


Prepared  by: 


Approved: 


Chief,  Finance  Division. 


Commissioner  of  Indian  Affairs. 


EXHIBIT  H. 

Department  op  the  Interior — United  States  Indian  Service. 
Comparative  statement  of  unit  costs  for  operating  dining  rooms  for  May,  1918. 


Num- 
ber of 
meals. 

Total  cost. 

Total 
unit 
costs. 

Classification. 

Unit. 

Salaries 
regular 

em- 
ployees. 

Salaries 

Material  and  supplies. 

Repair 

and 
preser- 
vation 
of  prop- 
erty. 

Travel 

ex- 
pense. 

Ex- 
penses 

irregu-  j 
larem-    p^-j 
ployees.  ^<»d- 

i 

Fuel 

and 

lights. 

Miscel- 
la- 
neous. 

not  oth- 
erwise 
classi- 
fied. 

7,780 
4,900 
1,980 
12,765 
6,800 

$1,344.63 

95L58 

476.39 

2,065.38 

1,836.00 

CenU. 
17.35 
19.42 
24.06 
16.  IS 
27.00 

Cent». 
1.55 
1.62 

Cenli. 

0.78 

.84 

Centi. 
12.87 
13.16 
17.73 
13.37 
20.29 

Cents. 
0.21 
.16 
.62 
.42 
.25 

Cents. 

1.16 
.94 
.92 
.55 

1.23 

Cents. 

0.45 
.32 
.38 
.20 

1.13 

Cents. 

Cents. 
0.33 

Northern  agency ,,,,, 

2.38 

Southern  agency ••...• 

2.93  1       .93 
.87  1        .60 
1.48          .98 

.55 

Eastern  agency 

.17 

1.64 

34,195 

6,673.98 

19.52 

1.37 

.77 

14.85 

.31 

.90 

.47 

.83 

Note.— To  be  compiled  from  reports  of  unit  costs  (see  Exhibit  17S)  received  from  the  field  units.    Similar  comparative  statements  of  total  costs  of  partiouiar  features 
of  the  work  of  different  agencies  and  schools  may  be  prepared  when  unit  co-^its  .ire  not  ascertainable,  and  also  comparative  statements  of  income  and  of  property  in  use. 


ACCOUNTING    SYSTEM    FOR    THE    UNITED    STATES    INDIAN 

SERVICE. 


INTRODUCTION. 


AUTHORIZATION  FOR  WORK. 


By  act  of  Congress  approved  May  18,  1916,  the 
Bureau  of  Efficiency  was  directed  to  prepare  and  sub- 
mit to  the  Secretary  of  the  Interior,  on  or  before 
December  31,  1916,  a  system  of  bookkeeping  and  ac- 
counting for  the  Bureau  of  Indian  Affairs  that  wall 
enable  the  said  .Secretary  to  furnish  certain  financial 
reports  required  by  section  28  of  the  act  approved 
June  30,  1913  (38. Stat.  103). 

The  most  important  requirement  seemed  to  be  to 
provide  a  system  of  accounts  that  would  produce 
rehable  financial  reports  and  at  the  same  time  would 
be  adaptable  alike  to  large  and  small  agencies  or  other 
field  units.  Such  a  system  has  been  prepared  and  is 
explained  in  detail  in  the  following  report.  So  far  as 
possible,  technical  and  miusual  expressions  have  been 
avoided  and  the  theory  of  accounts  has  been  discussed 
only  so  far  as  seemed  necessary  to  insure  a  proper 
understanding  of  the  procedure. 

NEED  OF  A  SYSTEM  OF  ACCOUNTS. 

The  United  States  Government,  through  the  Inter- 
state Commerce  Commission,  and  many  States  and 
cities,  through  public-service  commissions  or  other 
organizations,  for  years  have  been  requiring  or  urging 
the  adoption  of  standard  systems  of  accounting  and 
reporting  for  all  kinds  of  railway  systems,  gas-light  and 
electric-light  companies,  and  other  public-service  cor- 
porations. It  is  generally  recognized  that  adequate 
accounting  systems  that  wUl  show  assets  and  liabil- 
ities and  will  produce  for  given  fiscal  periods  state- 
ments of  operating  expenses,  operating  income,  other 
expenses,  and  other  income  are  necessary  to  exhibit 
the  condition  and  explain  the  operations  of  any  busi- 
ness. Experience  has  shown  that  without  such  an 
orderly  presentation  of  the  records  of  past  expendi- 
tiires  no  definite  knowledge  of  the  business  can  be 
readily  obtained,  no  adequate  supervision  can  be 
maintained,  and  no  intelligent  provision  can  be  made 
for  future  activities.  In  accordance  with  these  prmci- 
ples  every  Government  establishment  should  have  a 
system  of  accounting  that  is  recognized  by  busuiess 
men  and  experienced  accountants  as  being  adapted  to 
show  the  amount  and  classification  of  all  assets,  the 
extent  and  natiu-e  of  aU  liabilities  (both  real  and  con- 


tingent), the  purposes  and  amount  of  expenditures, 
and  the  sources  and  amount  of  income. 

During  the  fiscal  year  1915  the  Indian  Service  dis- 
bursed approximately  $22,000,000  and  had  in  its 
custody  nearly  half  a  billion  dollars  worth  of  property. 
No  manager  of  a  business  organization  annually  ex- 
pending so  large  an  amount  of  money  and  charged 
with  so  great  a  property  responsibility  would  consider 
it  possible  to  conduct  his  business  properly  without  an 
adequate  and  reliable  system  of  double-entry  book- 
keeping that  would  at  all  times  show  the  financial  con- 
dition of  the  organization,  the  results  of  business 
transactions,  and  the  causes  producing  such  results. 

The  Indian  Service  is  accoimtable  to  the  Indians,  as 
their  guardian,  and  to  the  people  of  the  United  States, 
who  created  the  service  and  contribute  annually  to  its 
maintenance,  for  the  handling,  not  only  of  cash  but  of 
other  property,  such  as  buildings,  equipment,  live 
stock,  and  stores.  The  representatives  of  the  people 
in  Congress  have  expressed  in  numerous  statutory 
requirements  their  desire  for  adequate  accounting  in- 
formation regarding  the  Indian  Service  (23  Stat.  97; 
25  Stat.  895;  34  Stat.  1016;  36  Stat.  270,  277,  1060, 
1061,  1077;  38  Stat.  80,  583,  584,  586,  594,  595,  603; 
Sec.  3744  R.  S.;  etc.). 

THE  PROPOSED  SYSTEM. 

The  Indian  Service  consists  of  a  large  number  of 
field  units  engaged  in  many  different  kinds  of  work, 
such  as  providing  food  and  clothing,  protecting 
health,  and  conducting  schools.  These  activities 
involve  many  accounting  problems. 

To  meet  statutory  requirements  and  administrative 
needs,  it  will  be  necessary  to  record  all  prospective 
and  actual  movements  of  cash  separately  from 
income  and  expense,  for  though  cash  is  the  means 
whereby  the  service  is  operated,  yet  a  statement 
merely  of  cash  transactions  only  partly  presents 
the  activities  of  the  service.  A  set  of  accounts  truth- 
fully exhibiting  the  net  cost  of  the  service  must 
record  actual  con«umption  of  materials  or  services, 
whether  the  materials  and  services  have  actually 
been  paid  for  or  not. 

The  proposed  system  of  fmid  accounting  will  serve 
every  requirement  relative  to  cash  transactions  and 


(13) 


14 


at  the  same  time,  through  a  complete,  yet  simple, 
system  of  allotment  and  encumbrance  records,  antici- 
pating every  future  disbursement  of  the  service,  it 
will  enable  administrative  officers  to  avoid  the  danger 
of  overdrafts  and  yet  to  use  the  entire  amount  of 
available  appropriations. 

By  means  of  control  ledgers  in  the  central  office 
and  a  set  of  appropriation  ledgers  throughout  the 
field,  the  balances  of  all  allotted  funds  will  be  shown 
in  totals  in  Washington  and  in  detail  in  the  field 
offices,  where  such  information  is  most  vital.  The 
central  office  ledgers  control  the  field  ledgers  and  are 
themselves  controlled  by  a  general  ledger,  thus  insur- 
ing accuracy  throughout  the  books. 

The  system  of  general  accounting  described  in  this 
report  is  designed  to  show  the  assets  of  the  Indian 
Service  in  three  general  groups,  called  "Fixed  assets. 
United  States";  "Fixed  assets,  tribal";  and  "C\u"- 
rent  assets,"  the  ultimate  ownership  of  which 
is  determinable  upon  issue.  These  3  groups  are 
subdivided  into  14  classes.  The  liabilities  with  which 
the  Indian  Service  is  concerned  are  grouped  under 
one  heading,  "Current  liabilities."  The  amount  by 
which  the  total  assets  exceed  the  total  liabilities  is 
stated  as  the  surplus.  Changes  in  surplus  are 
explained  by  means  of  11  nominal  accounts. 

The  general  accounts  will  therefore  permit  the  ready 
preparation  of  a  balance  sheet  for  each  unit,  which  in 
turn  can  be  consolidated  in  the  central  office  into  a 
general  balance  sheet  for  the  entire  service.  A  com- 
parative balance  sheet  for  the  unit  will  furnish  infor- 
mation relative  to  the  classification  and  value  of  prop- 
erty in  the  custody  of  the  field  officer,  the  increases 
and  decreases  in  the  different  kinds  of  property,  the 
amount  of  stores  on  hand,  the  amount  of  accounts 
receivable,  and  the  amount  of  accounts  payable. 

In  support  of  the  items  appearing  on  the  balance 
sheet  for  the  field,  an  actual  inventory  of  the  items  of 
property  on  hand,  including  stores  and  local  prod- 
ucts, may  be  prepared  if  desired.     An  analysis  of  the 


deferred  charges  to  stores  (freight  and  handling)  may 
be  secured  by  reference  to  the  cost  account  "Indirect 
cost  of  supplies."  A  detail  of  accounts  receivable 
may  be  had  by  listing  the  uncollected  bills  rendered. 
Salaries  and  wages  payable  may  be  supported  by  a 
statement  of  the  amount  due  each  employee. 
Freight  and  transportation  payable  may  be  sup- 
ported by  a  Ust  of  bills  of  lading  and  transportation 
requests  issued  but  unpaid.  Sundry  accounts  pay- 
able may  be  supported  by  copies  of  bills  submitted 
by  creditors.  The  net  increase  or  decrease  in  prop- 
erty will  be  explained  by  the  statement  of  outlays, 
and  the  net  increase  or  decrease  in  surplus  wiU  be 
explained  by  an  operation  statement. 

The  information  furnished  by  the  operation  state- 
ment will  become  more  valuable  as  the  years  go  by  and 
j  comparisons  become  possible.  Not  only  will  the  sta- 
j  tistics  as  to  the  relative  increases  and  decreases  in  the 
j  elements  of  income  and  expense  be  of  value  to  the 
'.  administrative  officers  at  the  unit,  but  a  consohdated 
j  operation  statement  for  the  entire  service  will  also  be 
'  useful  in  Washington  in  determining  the  allotments 
]  necessary  for  contemplated  future  activities. 

In  the  field  reports  the  cost  of  operation  will  be  fur- 

'  ther    distributed,    under '  appropriate    classifications, 

among  all  the  subdivisions  of  the  work  of  the  unit. 

■  Likewise  the  income  accruing  from  operation  will  be 

distributed   among  the  subdivisions  producing  such 

income. 

This  report  is,  for  convenience,  subdivided  into  four 
principal  sections.  The  first  discusses  in  detail  the 
forms  and  procedure  used  in  fund  or  appropriation 
accounting.  The  second  deals  with  the  forms  and 
procedure  in  general  accounting.  The  third  outhnes 
briefly  the  control  system  planned  for  the  central 
office  in  Washington.  The  closing  section,  by  means 
of  a  set  of  typical  transactions,  illustrates  the  uses  of 
the  various  forms  prescribed  in  the  field  accounting 
j  procedure. 


FUND  OR  APPROPRIATION  ACCOUNTING. 


ACCOUNTS  CONSIDERED. 

1 .  Fund  or  appropriation  accounts  to  be  kept  under 
the  system  herein  proposed  include:  (a)  The  admin- 
istrative officers'  accounts  showing  the  balances  under 
the  various  appropriations  that  may  be  drawn  from 
the  Treasiu-y,  disbursed  in  payment  of  vouchers  and 
obhgated  by  orders  for  goods,  appointment  of  employ- 
ees, etc.,  and  the  amoimt  of  such  obhgations  (known 
as  encumbrances)  remaining  unsettled;  (b)  the  dis- 
bursing officers'  accounts  showing  the  location  of  the 
money  under  their  control. 

In  the  Indian  Service  the  administrative  officers  are 
commonly  also  disbursing  officers.  The  functions  are 
nevertheless  separate.  The  foregoing  distinction  ap- 
plies to  the  functions,  not  to  the  persons. 

DERIVATION,    CHARACTER,    AND    DISPOSITION 
OF  FUNDS. 

2.  In  this  report  and  in  the  accompanying  forms  and 
charts  the  terms  "fund"  and  "appropriation"  are 
used  interchangeably  for  money  that  the  Indian  Service 
is  authorized  to  expend,  whether  or  not  it  has  actually 
been  received,  and  for  money  collected  by  the  Indian 
Service,  whether  or  not  it  is  available  for  expenditure. 
These  terms  therefore  cover  aU  money  for  which  the 
Indian  Service  is  accountable. 

3.  In  the  Indian  Service  the  term  "appropriation" 
is  ordinarily  used  to  designate  moneys  appropriated 
by  Congress,  the  unexpended  balances  of  which  may 
revert  to  the  surplus  fund  of  the  United  States  at  the 
expiration  of  the  period  of  their  avaUabiUty;  "fund" 
to  designate  moneys  the  title  to  which  is  actually 
vested  in  the  Indians,  individually  or  collectively. 
Appropriations  in  the  sense  of  money  appropriated  by 
Congress  may  be  divided  into  (a)  gratuity  appro- 
priations not  made  in  pursuance  of  treaties  or  agree- 
ments with  the  Indians,  and  (6)  treaty  or  agreement 
appropriations. 

4.  As  shown  by  the  chart  on  page  16,  Indian 
Service  appropriations  may  be  divided,  according  to 
the  source  of  the  money,  into  (1)  Treasury  funds  and 
(2)  collections. 

TREASURY  FUNDS. 

5.  Treasury  funds  will  consist  of  all  appropriations 
carried  on  the  books  of  the  Treasury  Department. 
These  wiU  be  brought  into  the  books  originally  by 
appropriation  warrants.  Returns  and  accretions 
thereto  vnll  be  brought  in  by  repay  and  counter 
warrants. 


Before  any  Treasury  fimds  ai*e  advanced  to  or 
become  available  for  the  use  of  field  officers,  allot- 
ments wUl  be  made  by  the  Commissioner  of  Indian 

Affairs. 

COLLECTIONS. 

6.  Collections  may  be  classified,  according  to  the 
ownership  of  the  money,  as  (1)  pubhc  moneys, 
(2)  tribal  moneys,  (3)  special  deposits  (of  imdeter- 
mined  ownership),  (4)  individual  Indian  moneys. 

PUBLIC  AND  TRIBAI.  MONEYS. 

7.  Pubhc  and  tribal  moneys  are  derived  from  vari- 
ous sources,  as  shown  by  the  accompanying  list  of 
collections  that  are  available  for  disbursement  by  the 
Indian  Service  and  those  that  are  not  so  available 
(par.  20). 

8.  The  unavailable  collections  must  be  deposited  in 
the  Treasury  to  the  credit  of  the  United  States, 
Available  collections  also  may  be  so  deposited.  When 
so  deposited  all  moneys  become  imavailable  for  dis- 
bm^ement  by  disbursing  officers.  Certain  of  the 
deposits,  however,  may  be  placed  to  the  credit  of 
appropriations  after  having  been  covered  into  the 
Treasury  by  warrant,  and  will  then  (after  allotment) 
be  available  for  advance  to  disbursing  officers.  (See 
par.  29.) 

9.  The  avaUabihty  of  collections  after  they  have 
been  deposited  and  covered  into  the  Treasury  is 
shown  by  the  list  of  available  and  unavailable  moneys, 
with  the  accompanying  explanations,  in  paragraphs 
29  to  37. 

SPECIAL  DEPOSITS. 

10.  Guaranty  deposits  of  successful  bidders  on  con- 
tracts and  money  whose  ownership  can  not  be  de- 
termined at  the  time  of  collection  wiU  be  taken  into 
the  accounts  of  disbursing  officers  as  special  deposits. 

11.  Guaranty  deposits  of  unsuccessful  bidders  at 
Indian  land  sales,  if  in  the  form  of  checks,  drafts, 
or  other  commercial  paper,  should  be  returned  im- 
mediately to  depositors  without  being  taken  into  the 
accoimts  of  disbursing  officers.  (See  comptroller's 
decision  of  January  31,  1916  (22  Comp.  Dec.  359),  and 
regulations  of  the  Indian  Service  approved  Febru- 
ary 25,  1916.)  If  a  deposit  is  in  the  form  of  cash 
or  if  its  immediate  return  is  impracticable  the 
amount  should  be  brought  into  the  officers'  accoimt 
in  the  usual  manner. 

12.  In  order  to  systematize  this  feature  of  the 
work  a  register  of  guaranty  deposits  (Exhibit  95)  and 
a  receipt  (Exhibit  96)  have  been  designed.     Bidders 


(16) 


16 


Treasurv  fund 5 


i/tyavatlabie 


ft  vai  table. 


/inotfcd\ 


Co  lie  c  f^/ons 


Urtava i  fa  h  I c 


Chart  of 
Indian^ Service   Funds 

j£^    •      Source     (JH  o  c  w  *n  «  A  •^) 

O    ■     Tfan  ma  ei-i  orts 


Un  o*'^  i  fable 


17 


for  Indian  lands  are  frequently  present  at  the  sales 
and  they  will  receipt  for  returned  checks  on  the  regis- 
ter when  possible.  When  this  is  not  possible  separate 
receipts  will  be  taken. 

13.  If  it  is  subsequently  determined  that  funds 
taken  up  as  special  deposits  belong  to  individual 
[ndians  a  journal  voucher  (Exhibit  44)  wUl  be  pre- 
pared, transferring  such  funds  by  debiting  "Individual 
[ndian  moneys"  and  crediting  "Special  deposits."  If, 
at  the  time  their  status  is  thus  determined,  it  is  desired 
to  deposit  these  funds  to  the  credit  of  individual  Indians 
the  transfer  between  appropriations  will  be  effected 
as  Ulustrated  by  Exhibits  34-36. 

14.  If  the  special  deposits  are  found  to  be  United 
States  or  tribal  revenues  the  transfer  will  hkewise  be 
made  by  journal  voucher  (Exhibit  44)  debiting  "  In- 
dividual trust  funds"  and  crediting  "Disbursing 
officer's  cash  "  under  "  Special  deposits,"  at  the  same 
time  debiting  "  Disbursing  officer's  cash  "  and  credit- 
ing "Allotments  "  or  "  Unavailable  funds  "  under  the 
proper  appropriation.  A  copy  of  the  journal  voucher 
will  be  sent  to  the  general  bookkeeper  that  he  may  re- 
cord the  collection  of  revenues. 

INDIVIDUAL  INDIAN  MONEYS. 

15.  Individual  Indian  moneys  are  trust  funds  the 
title  to  which  is  vested  in  individual  Indians.  As  re- 
gards the  manner  in  which  they  are  held,  they  fall 
into  two  groups:  (1)  "Disbursing  officers'  cash," 
(2)  "individual  Indian  bank  deposits." 

16.  The  first  group  will  consist  of  aU  individual 
Indian  moneys  held  in  cash  or  to  the  official  credit  of 
disbursing  officers.  For  the  convenience  of  disburs- 
ing officers  and  the  Washington  office  in  the  prepara- 
tion and  examination  of  disbm-sing  officers'  quarterly 
cash  accounts,  they  wiU  be  subdivided  and  carried  in 
the  officers'  accounts  under  captions  indicating  their 
source.  (See  par.  41.)  Individual  Indian  moneys 
wiU  ordinarily  be  classified  as  follows:  (1)  "Land 
sales,"  (2)  "Timber,"  (3)  "Leases,"  (4)  "Royal- 
ties," (5)  "Pupils,"  (6)  "Miscellaneous." 

17.  All  individual  Indian  moneys  held  as  "Disburs- 
ing officers'  cash"  wiU  be  subsequently  disposed  of 
either  (1)  by  payment  directly  to  or  on  behalf  of  the 
individual  owners,  or  (2)  by  deposit  in  specially 
bonded  depositaries  to  the  credit  of  individual  Indians 
(see  pars.  188-207). 

18.  After  being  deposited  in  individual  Indian 
banks  these  funds  will  no  longer  be  classified  by 
source  but  will  be  known  collectively  as  "Individual 
Indian  bank  accoimts." 

CLASSIFICATION  AND  AVAILABILITY  OF  COLLECTIONS. 

19.  The  following  classification  and  discussion  of 
collections  (pars.  20-37)  is  inserted  in  the  hope  that 
it  will  prove  convenient  to    officers   of   the  Indian 


Service.  It  is  not  necessary  to  an  imderstanding  of 
the  system  of  accounting  described  herein  and  may  be 
passed  over  by  the  general  reader. 

ATailabilUy  of  Colleetioiis  Before  they  are  Deposited  to  the  Credit  of  the  United 

States. 

20.  The  claaaification  of  collections  by  appropi^tions  will  be 
determined  by  the  nature  of  the  transaction  giving  rise  to  the  col- 
lection, as  follows  (par.  144  should  be  read  in  connection  with  this 
discussion  of  funds): 

AVAILABLE   COLLECTIONS. 

(a)  "Miscellaneous  receipts,  class  1." 

(1)  Sale  of  certified  copies  of  records,  Choctaw,  Chick- 

asaw, Cherokee,  Creek,  and  SeminoleTribes.  (Sec. 
8,  act  of  Apr.  26,  1906,  34  Stats.  L.,  137.) 
(6)  "Miscellaneous  receipts,  class  2"  (after  allotment). 

(2)  Sale  of  hides  from  stock  purchased  from  treaty  or 

agreement  appropriations. 

(3)  Sale  of  hides  from  stock  purchased  for  subsistence 

of   Indians,   other  than  pupils,   from  gratuity 
appropriations, 
(c)  "Miscellaneous  receipts,  class  4." 

(4)  Sale  of  property  purchased  from  class  4  funds  or 

"Indian  moneys,  proceeds  of  labor,"  belonging 
to  schools. 

(5)  Sale  of  property  purchased  from  class  4  funds  or 

"Indian  moneys,  proceeds  of  labor,"  belcftiging 
to  agencies. 

(6)  Sale  of  agency  and  school  products. 

(7)  Proceeds  of  board  furnished  employees  and  others. 

(8)  Sale  of  hides  from  stock  produced  at  agencies. 

(9)  Sale  of  hides  from  stock  produced  at  schools. 

(10)  Pasturage  on  agency  and  school  lands. 

(11)  Rent  of  water  from  agency  or  school  water  or  irriga- 

tion systems  when  cost  of  construction  of  such 
systems  was  borne  by  tribal  funds. 

(12)  Fines  imposed  by  courts  of  Indian  offenses. 

(13)  School  entertainments,  band  concerts,  athletic  con- 

tests, sales  of  curios,  or  fancy  articles  manufac- 
tured by  pupils,  subscriptions  to  school  journals 
or  advertising  therein,  job  printing,  or  any  other 
like  enterprise, 
(rf)  "Miscellaneous  receipts,  class  5." 

(14)  Fees  collected  to  pay  for  advertising  the  sale  of 

Indian  allotments, 
(e)  "  Individual  Indian  moneys. " 

(15)  Sale  of  Indian  allotments. 

(16)  Sale  of  timber  cut  on  Indian  allotments. 

(17)  Rental  of  Indian  allotments  for  agricultural  pur- 

poses. 

(18)  Rental  of  Indian  allotments  for  mining 'purposes. 

(19)  Royalties  on  minerals  from  Indian  allotments. 

(20)  Earnings  of  school  pupils  or  money  received  from 

any  source  for  delivery  to  them. 

(21)  Miscellaneous  individual  Indian  moneys. 

(22)  Interest  on  bank  accounts. 

UNAVAILABLE   COLLECTIONS. 

(Unavailable  except  for  payment  of  expenses  of  sale 
and  collection,  act  of  June  8,  1896,  29  Stat.,  268.) 
(/■)  "Miscellaneous  receipts,  class  1." 

(23)  Sale  of  buildings  erected  from  gratuity  appropria- 

tions. 

(24)  Rent  of  buildings  erected  from  gratuity  appropria- 

tions. 


5868—17- 


18 


(/)  "Miscellaneous  receipts,  class  1" — Continued. 

(25)  Sale  of  subsistence  supplies  purqhased  from  gratuity 

appropriations  other  than  revolving  appropria- 
tions. 

(26)  Sale  of  any  property  purchased  from  gratuity  appro- 

priations other  than  revolving  appropriations. 

(27)  Sale  of  any  junk  or  other  property  when  the  appro- 

priation or  fund  is  unknown. 

(28)  Sale  of  live  stock  purchased  from  gratuity  appro- 

priations other  than  revolving  appropriations. 

(29)  Sale  of  hides  from  stock  purchased  for  breeding  or 

dairy  purposes  or  for  subsistence  of  pupils  from 
gratuity  appropriations. 

(30)  Transportation  charges  added  to  price  of  subsistence 

supplies  sold  when  transportation  has  been  paid 
from  gratuity  appropriations  with  the  exception 
of  revolving  appropriations. 

(31)  Rent  of  water  from  agency  or  school  water  or  irriga- 

tion systems,  except  when  construction  cost  of 
such  systems  was  borne  by  tribal  funds. 

(32)  Payment  by  transportation   companies  for  goods 

lost  in  transit  which  were  purchased  from  gratuity 
appropriations. 

(33)  Fees  collected  for  heirship  hearings  under  the  act 

of  June  30,  1913  (Pub.  No.  4). 
(g)  "Miscellaneous  receipts,  class  2." 

(34)  Sale  of  buildings  erected  from  treaty  or  agreement 

appropriations. 

(35)  Sale  of  subsistence  supplies  purchased  from  treaty, 

agreement,  or  revolving  appropriations. 

(36)  Sale  of  any  property  purchased  from  treaty  or  agree- 

ment appropriations. 

(37)  Sale  of  live  stock  purchased  from  treaty  or  agree- 

ment appropriations. 

(38)  Sale  of  hides  from  stock  purchased  from  treaty  or 

agreement  appropriations.  Nonavailable  until 
allotted.     See  items  2  and  3  above. 

(39)  Sale  of  hides  from  stock  purchased  for  subsistence 

of  Indians,  other  than  pupils,  from  gratuity  appro- 
priations. Nonavailable  until  allotted.  See 
items  2  and  3  above. 

(40)  Payments  by  transportation  companies  for  goods 

lost  in  transit  which  were  purchased  from  treaty 
or  agreement  appropriations. 

(41)  Tuition  fees  paid  for  white  children  enrolled  in 

Indian  schools  under  the  acts  of  March  1,  1907 
(34  Stat.  L.  1018),  and  March  3,  1909  (35  Stat.  L. 
783). 

(42)  Amounts  received   in  payment  for  implements, 

stock,  etc.,  sold  to  Indians  under  reimbursable 
agreements  when  the  articles  sold  were  purchased 
from  tribal  or  revolving  funds  other  than  "  Indian 
moneys,  proceeds  of  labor." 
(h)  "Miscellaneous  receipts,  class  3." 

(43)  Sale  of  timber  cut  from  tribal  lands. 

(44)  Sale  of  town  lots  and  other  tribal  lands. 

(45)  Sale  of  lumber  manufactured  at  agency  mills  from 

timber  cut  on  tribal  lands. 

(46)  Sale  of  any  other  products  of  tribal  lands  which  are 

not  the  result  of  labor  of  individual  Indians. 

(47)  Sale   of  any  property   purchased   from  "Indian 

moneys,  proceeds  of  labor,"  belonging  to  Indians. 

(48)  Rent  of  buildings  erected  from  treaty  or  other 

tribal  funds. 

(49)  Leasing  of  tribal  lands. 

(50)  Grazing  on  tribal  lands. 


(ft)  "Miscellaneous  receipts,  class  3" — Continued. 

(51)  Trespass  on  tribal  lands. 

(52)  Rights  of  way  on  tribal  lands. 

(53)  Royalties  on  coal,  oil,  gas,  and  asphalt  from  tribal 

lands. 
(Proceeds  of  timber,  town  lots,  etc.,  sold  under 

special  acts  of  Congress,  will  be  so  designated 

under  this  title.) 
(i)  "Special  deposits." 

(Unavailable  for  all   purposes  except  return  to 

depositors    until    character    and    ownership    is 

determined.) 

(54)  Deposits  with  bids  for  lands  belonging  to  individual 

Indians. 

(55)  Deposits  with  bids  for  timber,  etc.,  from  lands 
belonging  to  individual  Indians. 

(58)  Guaranty  deposits  for  right  of  way  damages  (indi- 
vidual Indian). 

(57)  Guaranty  deposits  for  right  of  way  damages  (tribal). 

(58)  Deposits  with  bids  for  timber  or  other  products  of 
tribal  lands. 

(59)  Moneys,  the  definite  ownership  of  which  can  not 
be  determined  at  the  time  of  their  collection. 

21.  Necessary  expenses  of  sales  and  collections,  when  authorized, 
will  be  paid  from  the  gross  proceeds  under  "  Miscellaneous  receipts, ' ' 
classes  1,2,  and  3.  (See  act  of  June  8, 1893,  29  Stat.  288.)  The  net 
proceeds,  with  the  exception  of  "Miscellaneous  receipts,  class  2," 
derived  from  the  sale  of  hides  (which  may  be  held  and  used  for 
expenditures  authorized  therefrom  until  the  close  of  the  fiscal  year, 
except  on  a  change  of  disbursing  officers  or  the  filing  of  a  new  bond), 
must  be  deposited  to  the  credit  of  the  United  States  at  the  close 
of  each  quarter. 

22.  Amended  section  291,  Indian  Office  Regulations  of  1904, 
provides  as  to  "Miscellaneous  receipts,  cla8s4":  "  General  authority 
is  hereby  conferred  on  disbursing  officers  *  *  *  to  make  expen- 
ditures from  funds  of  this  class  (before  they  are  deposited  in  the 
Treasury)  for  any  legitimate  purpose  which  will  be  for  the  benefit 
of  the  agency  or  school  producing  them.  Agency  money  should 
not  be  used  for  a  school,  nor  should  school  money  be  used  for  an 
agency.  Articles  purchased  from  such  funds  will  be  regarded  as 
Government  property  for  purposes  of  accounting." 

23.  The  term  "deposit"  as  used  in  this  section  refers  to  the  plac- 
ing of  funds  to  the  credit  of  the  United  States  and  not  to  their 
deposit  to  the  official  credit  of  the  officer.  All  disbursements  from 
this  fund,  as  well  as  those  from  "Miscellaneous  receipts,  class  5" 
(par.  24),  will  be  made  by  official  check  (see  pars.  170-171). 

24.  In  regard  to  "Miscellaneous  receipts,  class  5,"  section  293 
of  the  regulations  pro-vides  that:  "They  may  be  expended  by 
disbursing  oflicers  for  the  purpose  for  which  collected,  but  for  no 
other,  and  need  not  be  covered  into  the  Treasiuy,  except  on  a 
change  of  disbursing  officers  or  the  filing  of  a  new  bond,  when  they 
must  be  deposited  to  the  credit  of  the  United  States." 

25.  The  advisability  of  making  indeterminate  allotments  of  funds 
to  field  officers,  as  is  done  by  sections  291  and  293,  quoted  above,  is 
questionable,  especially  since  the  collections  thus  allotted  are 
frequently  large.  It  would  be  better  to  require  the  specific  allot- 
ment of  all  such  moneys  before  they  become  available,  thus  giving 
the  central  office  complete  control  of  field  disbursements.  These 
collections  would  not  have  to  be  deposited  to  th?  credit  of  the 
United  States  before  becoming  available  but  could  be  held  as 
unavailable  funds  pending  notice  of  allotment.  It  is  recommended 
that  the  regulations  be  modified  so  as  to  require  the  allotment  of 
these  collections  before  they  become  available. 

26.  If  collections  on  account  of  an  auction  sale  are  made  by  a 
specially  employed  auctioneer,  he  will  turn  over  to  the  disbursing 
officer  the  net  receipts  only.  This  amount  will  be  arrived  at  by 
deducting  his  fees  from  the  gross  proceeds,  and  will  be  covered  by 


19 


the  official  receipt  of  the  disbursing  officer  (see  para.  93,  183).    A 
complete  statemeut  of  the  facts  will  be  made  on  the  sales  voucher. 

27.  If  collections  on  account  of  sales  are  made  directly  by  the 
disbursing  officer,  he  will  talce  up  in  his  accounts  the  gross  proceeds 
aa  shown  by  his  official  receipts.  Any  expenses  which  are  properly 
payable  from  these  collections  will  then  be  paid  on  regular  dis- 
bursement vouchers.  In  short,  the  disbursing  officer  will  always 
debit  his  cash  account  with  the  exact  amount  of  his  official  receipts, 
which  amount  will  subsequently  appear  on  his  account  current 
as  a  credit  to  the  United  States. 

28.  While  the  regulations  require  the  quarterly  deposit  of  "Mis- 
cellaneous receipts,"  classes  1,  2,  and  3,  it  will  be  permissible  at 
all  times  to  deposit  to  the  credit  of  the  United  States  all  funds 
(including  '•Miscellaneous  receipts,"  classes  4  and  5)  except  indi- 
vidual Indian  moneys  and  special  deposits.  Such  deposits  will 
be  required  upon  change  of  disbursing  officers  or  upon  the  filing  of 
a  new  bond  by  a  disbursing  officer. 

Availability  of   Collections    after    Tliey  Are  Deposited  and  Covered  Into  the 

Treasury. 

29.  From  the  chart  it  will  be  seen  that  funds  at  this  point  will  be 
classified  further  into  available  and  unavailable,  as  follows: 

(1)  Available: 

"Miscellaneous  receipts,  class  1,"  derived  from  the  3ale 
of  school  buildings  or  plants  under  the  act  of  April  21, 
1904  (33  Stat.  211). 

"Miscellaneous  receipts,  class  2." 

"Miscellaneous  receipts,  class  3"  (with  exception  noted 
under  group  2  below). 

"Miscellaneous  receipts,  class 4." 

"  Miscellaneous  receipts,  class5." 

(2)  Unavailable: 

"Miscellaneous  receipts,  class  1"  (with  exception  noted 

above). 
"Miscellaneous  receipts,  class   3,"   the    availability    of 

which  may  be  deterred  by  law  or  regulation. 

COLLECTIONS   AVAILABLE   AFTER  BEING   COVERED. 

30.  "Miscellaneous  receipts,  class  2,"  upon  being  covered  into 
the  Treasury,  will  revert  to  the  appropriation  from  which  the 
amdunts  were  originally  paid  or  withdrawn,  from  which  the  sup- 
plies sold  were  originally  purchased,  etc.,  and  thereafter  will  be 
handled  by  the  administrative  office  in  the  same  manner  as  other 
appropriation  balances. 

31.  The  act  of  March  3,  1883  (22  Stat.  L.  590),  provides  that 
"  The  proceeds  of  all  pasturage  and  sales  of  timber,  coal,  or  other 
products  of  any  Indian  reservation,  except  those  of  the  Five  Civilized 
Tribes,  and  not  the  result  of  the  labor  of  any  member  of  such  tribe, 
shall  be  covered  into  the  Treasury  for  the  benefit  of  such  tribe 
under  such  regulations  as  the  Secretary  of  the  Interior  shall  pre- 
scribe; and  the  Secretary  shall  report  his  action  in  detail  to  Con- 
gress at  its  next  session." 

The  act  of  March  2,  1887  (24  Stat.  L.  463),  provides  "That  the 
Secretary  of  the  Interior  is  hereby  authorized  to  use  the  money 
which  has  been  or  may  hereafter  be  covered  into  the  Treasury 
under  the  provisions  of  the  act  approved  March  third,  eighteen 
huudred  and  eighty-three,  and  which  is  carried  on  the  books  of 
that  department  under  the  caption  of  'Indian  moneys,  proceeds  of 
labor,'  for  the  benefit  of  the  several  tribes  on  whose  account  said 
money  was  covered  in,  in  such  way  and  for  such  purposes  as  in  his 
discretion  he  may  think  best,  and  shall  make  annually  a  detailed 
report  thereof  to  Congress."     (See  note  after  par.  37.) 

32.  These  statutes  relate  specifically  to  moneys  heretofore  de- 
scribed as  "Miscellaneous  receipts,  class  3,"  but  "Miscellaneous 
receipts,"  classes  4  and  5,  are  also  known  by  the  same  title  after 
being  covered  into  the  Treasury;  viz,  "  Indian  moneys,  proceeds 
of  labor."    All  such  funds,  regardless  of  their  sources,  are  carried 


on  the  books  of  the  Treasury  Department  in  one  general  account 
bearing  this  title.  For  the  purposes  of  the  Indian  Service,  how- 
ever, it  is  necessary  that  a  record  be  maintained  showing  not  only 
what  part  of  these  funds  was  derived  at  and  belongs  to  each  unit  of 
the  service,  but  also  what  part  was  derived  from  each  department 
of  the  work  at  each  unit. 

33.  Accordingly,  on  the  central  office  ledgers,  "Miscellaneous 
receipts,  class  3 "  (after  being  covered  into  the  Treasury)  will  be 

known  as  "Indian  moneys,  proceeds  of  labor,  Indians"; 

"Miscellaneous  receipts,  class  4,"  as  "Indian  moneys,  proceeds  of 

labor, agency,"  or  "  Indian  moneys,  proceeds  of  labor, 

School,"  according  to  their  derivation;  and  "Miscellaneous  receipts, 
class5,"  as  "  Indian  moneys,  proceeds  of  labor, ,  advertising." 

34.  Until  the  regulations  are  amended  as  suggested  in  paragraph 
25,  it  seems  desirable  that,  at  least  in  the  field ,  a  still  further  division 

be  made  of  "Indian  moneys,  proceeds  of  labor,  School," 

whenever  there  is  more  than  one  school  at  a  given  unit.  This  should 
be  done  because  a  school  frequently  devotes  considerable  attention 
to  the  production  of  revenues  of  this  class  in  order  to  obtain  addi- 
tional comforts  or  facilities  for  the  education  of  its  own  pupils. 

35.  For  a  check  against  the  accuracy  of  the  aggregate  balances 
shown  by  the  central  office  appropriation  ledger  for  the  different 
subdivisions  of  "Indian  moneys,  proceeds  of  labor,"  it  will  be 
desirable  to  keep  on  the  books  of  the  central  office  a  controlling 
account  for  this  appropriation  as  a  whole. 

COLLECTIONS   UNAVAILABLE   AFTBH   BEING   COVERED. 

36.  Miscellaneous  revenues  of  the  United  States  arising  under 
sections  3617  and  3618,  Revised  Statutes,  and  repayments  to  appro- 
priations the  balances  of  which  have  been  covered  into  the  surplus 
fund  of  the  United  States  remain  unavailable  to  the  Indian  Service 
after  being  covered  into  the  Treasury. 

37.  The  Congress  or  the  administrative  office  has  thought  it  wise 
to  defer  the  time  at  wliich  certain  tribal  funds  will  become  available 
for  disbursement.  Such  funds  will  be  carried  on  the  ledgers  as 
"Unavailable  funds"  pending  the  fulfillment  of  the  conditions 
under  which  they  will  become  available.  They  will  then  assume 
the  status  of  other  available  funds  and  become  subject  to  allotment 
and  disbursement  in  the  usual  manner.' 

ADMINISTRATIVE  OFFICERS'  ACCOUNTING. 
GENERAL  THEORY. 

38.  The  Indian  Service  has  about  1,100  appropria- 
tions. Some  of  these  are  used  only  at  single  units, 
others  at  small  groups  of  units,  and  others  throughout 
the  entire  service.  The  number  and  variety  of  these 
appropriations  makes  the  appropriation  accounting 
for  the  Indian  Service  more  difficult  and  complex  than 
it  would  be  if  there  were  only  one  or  a  very  few  appro- 
priations. 

PBOPOSEai  ACCOUNTS. 

39.  To  meet  all  requirements,  an  accounting  system 
must  provide  currently  at  each  field  office  the  follow- 
ing information  relative  to  each  appropriation  except 
"Special  deposits"  and  "Individual  Indian  moneys": 

(a)  Treasury  cash:  Balance  of  allotments  which  is 
available  for  advance  to  the  disbursing  officer  or  for 
direct  settlement  of  claims  by  the  Treasury  Depart- 
ment. 


1  After  June  30, 1918,  all  tribal  funds,  Including  "Indian  moneys,  proceeds  of 
lalwr,"  are  subject  to  specific  appropriation  by  Congress  annually  (see  sec.  27,  act 
of  May  18, 1916). 


20 


(b)  Disbursing  officer's  cash:  Amount  in  hands  of 
disbursing  officer  or  subject  to  bis  check,  including 
balances  of  advances  and  collections. 

(c)  Allotments:  Balance  of  funds  which  have  been 
allotted  and  which  are  still  available  for  encumbrance. 

(d)  Encumbrances :  Balance  of  actual  or  contingent 
liabihties  which  remain  to  be  hquidated  by  payment 
or  cancellation. 

(e)  Unavailable  funds :  Balance  of  funds  in  the  cus- 
tody of  the  disbursing  officer  which  have  been  collected 
but  which  are  not  available  for  disbursement. 

40.  For  "Individual  Indian  moneys"  and  "Special 
deposits"  it  is  necessary  to  show  only  the  amount  of 
disbursing  officer's  cash  under  the  several  subtitles 
(see  par  16)  and  the  amount  in  individual  Indian 
banks. 

41.  These  accounts  for  individual  Indian  moneys 
and  special  deposits  will  serve  as  controls  over 
subsidiary  records  showing  the  individual  ownership 
of  such  moneys  and  also  over  the  various  roUs  which 
the  officer  must  prepare  quarterly  as  a  part  of  his  cash 
accounts. 

42.  A  controlling  account  will  also  be  kept  for  all 
moneys  deposited  to  the  credit  of  individual  Indians 
in  bonded  banks. 

43.  In  the  central  office  the  following  controlling 
accounts  will  be  carried  for  each  appropriation  in  the 
service  except  "Special  deposits"  and  "Individual 
Indian  moneys" : 

(a)  Treasury  cash:  To  show  balance  of  the  appro- 
priation in  the  Treasury  available  for  advance  and  for 
direct  settlement  of  claims.  Except  for  requisitions, 
auditor's  claim  certificates,  and  transfer  and  counter 
warrants  in  transit,  the  balance  of  this  account  will 
agree  with  the  balance  shown  by  the  appropriation 
accounts  in  the  Division  of  Bookkeeping  and  Warrants. 

(6)  Disbursing  officers'  cash:  To  show  aggregate 
balance  of  the  appropriation  in  the  hands  of  all  dis- 
bursing officers  or  subject  to  their  checks.  Except 
for  items  in  transit,  the  balance  of  this  account  will 
correspond  with  the  aggregate  of  balances  reported  by 
the  field  officers  on  their  monthly  trial  balances  of 
appropriations, 

(c)  Uncovered  deposits:  To  show  amount  of  de- 
posits with  the  United  States  Treasurer  made  by 
disbursing  officers  but  not  yet  covered  into  the 
Treasury. 

(d)  Available  funds :  To  show  balance  of  appropria- 
tion subject  to  allotment. 

(e)  Allotments:  To  show  balance  of  allotments 
which  has  not  been  encumbered,  this  balance  corre- 
sponding to  aggregate  of  balances  reported  under  the 
same  caption  by  field  officers  on  their  monthly  trial 
balances  of  appropriations. 

(/)  Encimabrances :  To  show  balance  of  unliquidated 
encimibrances,  this  balance  corresponding  to  the  aggre- 
gate of  balances  shown  under  the  same  caption  by 


field  officers  on  their  monthly  trial  balances  of  appro- 
priations and  also  with  their  detailed  reports  of 
unliquidated  encumbrances. 

(g)  Unavailable  funds:  To  show  balance  of  funds 
collected  by  field  officers  but  not  available  at  the  time 
of  their  collection  and  not  yet  deposited  to  the  credit  of 
the  United  States. 

ALLOTMENTS. 

44.  The  term  "allotments,"  as  used  herein,  refers  to 
portions  of  an  appropriation  set  aside  or  reserved  for 
use  at  specific  units  of  the  service. 

45.  Allotments  will  be  made  as  at  present,  by  the 
Commissioner  of  Indian  Affairs,  on  estimates  sub- 
mitted by  field  superintendents. 

46.  Beginning  with  the  fiscal  year  1918  the  appro- 
priation "Purchase  and  transportation  of  Indian  sup- 
phes"  wiU  be  allotted  to  the  field  in  the  same  manner 
as  are  other  funds,  except  that  no  effort  will  be  made 
thus  to  set  aside  the  amount  required  for  the  entire 
year.  Allotments  will  be  made  from  time  to  time 
according  to  the  needs  of  the  respective  units. 

47.  AU  allotted  funds  except  miscellaneous  receipts 
of  the  various  classes  will  be  advanced  to  the  disburs- 
ing officer  from  the  United  States  Treasury  before  be- 
coming available  for  disbursement  by  him. 

48.  It  wiU  at  times  be  necessary,  however,  or  at 
least  desirable,  to  allot  collections  and  repayments 
before  they  have  been  placed  to  the  credit  of  the 
proper  appropriation  on  the  books  of  the  Treasury 
Department.  Such  allotment  will  be  especially  neces- 
sary near  the  end  of  the  fiscal  year,  in  order  that  repay- 
ments to  annual  appropriations  may  be  used  before 
the  appropriations  become  unavailable.  The  account 
"Available  funds"  in  the  central  office  appropriation 
ledger  will  show  the  amoimts  that  can  be  safely  allotted 
at  that  time. 

49.  All  allotments  made  for  a  fiscal  year  and  not 
disbursed  or  obligated  by  actual  encumbrances  (see 
par.  55)  on  June  30  will  lapse  on  that  date. 

ENCUMBRANCES. 

50.  The  term  "encumbrances,"  as  used  herein, 
refers  to  portions  of  allotments  which  are  set  aside  to 
meet  actual  or  expected  liabihties. 

Classification  of  Encumbrances. 

61.  Encimibrances  may  be  classified  as  (1)  Positive 
or  (2)  quasi. 

52 .  Positive  encumbrances  represent  actual  liabilities 
of  the  service  or  contingent  obhgations  which  will  be- 
come actual  liabihties  upon  the  delivery  of  supplies  or 
the  rendition  of  services  for  which  either  oral  or  written 
contract  has  been  made;  as  for  example,  by  an  order 
for  goods,  by  the  appointment  of  an  additional  regular 
employee,  or  by  an  informal  agreement  for  painting  a 
building. 


21 


53.  Quasi  encumbrances  represent  estimated  future 
expenditures  of  money  which  are  not  based  upon  any 
contractual  obligation;  for  example,  expected  open- 
market  purchases  from  Indians  and  estimated  amounts 
required  for  travel  expense. 

54.  One  of  the  primary  purposes  of  fund  accoimting 
is  to  show  balances  of  allotments  available  for  further 
encimibrance  and  thereby  to  avoid  involving  the  Gov- 
ernment in  any  contract  or  other  obligation  for  the 
future  payment  of  money  in  excess  of  appropriations 
(sec.  3679,  R.  S.).  For  this  reason  it  is  quite  as  im- 
portant to  sot  up  an  encumbrance  to  cover  a  proposed 
expenditure  of  $10,000  for  the  open-market  purchase  of 
beef  from  Indians  from  time  to  time  as  it  is  to  set  up  an 
encumbrance  of  $10,000  to  cover  a  formal  contract  for 
the  purchase  of  the  same  quantity  of  beef.  Similarly, 
even  though  no  formal  contract  is  made,  if  it  be 
known  that  wagon  transportation  of  supplies  at  a 
given  unit  will  cost  approximately  $4,000  during  the 
year,  there  is  no  justification  for  ignoring  the  antici- 
pated disbursement.  In  fact,  to  ignore  such  items  in 
the  formal  records  would  make  it  necessary  for  admin- 
istrative officers  either  to  rely  upon  their  memories  or 
to  maintain  supplemental  records  of  expected  disburse- 
ments that  must  be  made  from  apparently  \mencum- 
bered  balances. 

55.  It  must  be  kept  in  mind,  however,  that  after 
June  30  quasi  encumbrances  can  not  be  considered  as 
outstanding  charges  against  the  balances  of  appro- 
priations for  the  preceding  fiscal  year  (see  21  Comp. 
Dec,  822,  and  decision  of  June  15,  1916,  in  appeal  No. 
25901).  Consequently,  all  such  encimabrances  must 
be  closed  out  each  year  before  the  trial  balance  for 
June  30  is  submitted.  After  June  30  the  annual 
appropriations  for  the  preceding  fiscal  year  will  be 
available  only  for  the  liquidation  of  positive  encum- 
brances raised  on  or  before  Jime  30. 

Authorization  of  Encumbrances. 

56.  By  order  No.  7,  approved  by  the  Secretary  of  the 
Interior  May  9,  1916,  the  former  practice  of  requiring 
disbursing  officers  to  obtain  specific  authority  to 
encumber  funds  allotted  to  them  was  discontinued  and 
a  system  of  allotting  funds  by  activities  and  permit- 
ting allotments  to  be  encumbered  without  further 
authorization  was  adopted. 

57.  The  order  above  referred  to  provides  as  follows : 

11.  Oeneral  authority  for  incurring. — General  authority  is  hereby 
conferred  upon  disbursing  officers  to  incur  liabilities  and  make 
expenditiu-es  which  are  legal  and  proper  from  funds  allotted  to 
them,  not  to  exceed  $500  in  any  one  case,  provided  the  funds  are 
used  only  for  the  activities  for  which  they  are  allotted.  This  does 
not  apply,  however,  to  salaries  of  regular  employees  or  to  the  pur- 
chase of  passenger-carrying  vehicles  (including  motorcycles),  or  to 
typewriters,  adding  machines,  check  writers,  and  other  mechanical 
labor-saving  office  devices;  electric  lamps,  brief  cases,  desks, 
chairs,  and  other  ofiice  furniture;  or  any  articles  which  can  be  pur- 
chased under  existing  general  contracts,  either  for  the  Indian 


Service  or  for  the  executive  departments  at  Washington,  at  prices 
which,  according  to  tables  distributed  annually  by  the  Indian 
Office,  are  lower  (transportation  considered)  than  prices  otherwise 
obtainable. 

12.  Expenditures  not  covered  by  general  authority. — Permission 
must  be  procured  from  the  Indian  Office  before  any  liability  is 
incurred  for  any  purpose  specifically  excepted  from  the  general 
authority  conferred  by  the  preceding  section  and  in  any  case  where 
the  amoxmt  involved  is  more  than  $500.  This  requirement  may 
be  waived  in  cases  of  exigency  as  defined  in  Indian  Office  Circular 
No.  925  and  request  for  permission  may  be  made  after  the  liability 
is  inciured,  provided  a  full  and  satisfactory  explanation  of  the 
necessity  for  such  action  is  submitted  with  the  request. 

14.  Expenditures,  caution  as  to  legality,  etc. — Before  inciuring  any 
liability  a  disbursing  officer  must  be  sure  (1)  that  the  proposed  ex- 
penditure would  be  legal;  (2)  that  it  is  permissible  under  office 
regulations  and  decisions  of  the  Comptroller  of  the  Treasury;  and 
(3)  that  there  is  an  available  balance  in  his  allotment  under  the 
applicable  appropriations  or  fund.  Should  there  be  any  doubt  on 
any  of  these  points,  action  should  be  deferred  until  the  question  is 
presented  to  and  decided  by  the  Indian  Office. 

58.  It  is  beHeved  to  be  desirable  to  permit  field 
officers  thus  to  encumber  without  further  authoriza- 
tion the  allotments  granted  them,  but  it  seems  unnec- 
essary to  make  the  allotments  by  activities  in  order 
to  control  the  operations  of  field  officers.  Field  opera- 
tions can  be  effectively  controlled  by  examining  the 
field  monthly  reports  of  such  operations  that  wiU  be 
produced  from  the  general  accounts  herein  proposed. 

59.  "Miscellaneous  receipts,  class  4,"  and  "Miscel- 
laneous receipts,  class  5,"  which  may  be  expended 
immediately  upon  their  collection,  will  be  handled  as 
provided  by  the  sections  quoted  above. 

APPROPRIATION  SYMBOLS. 

60.  In  order  to  facihtate  reference  and  posting,  a 
symbol  will  be  provided  for  each  appropriation.  Be- 
fore they  are  numbered,  the  appropriations  will  be  clas- 
sified according  to  their  general  characteristics,  and  con- 
secutive numbers  will  be  assigned  to  appropriations  in 
each  class.  Enough  numbers  wUl  be  left  unassigned 
to  be  applied  to  any  possible  additions  to  each  class. 

61.  To  each  appropriation  for  the  fiscal  year  1917 
will  be  given  the  same  number  that  was  assigned  to  the 
corresponding  appropriation  for  the  fiscal  year  1916, 
this  number,  however,  being  preceded  by  the  letter 
"A."  For  1918,  the  letter  "B"  will  be  used;  for  1919, 
the  letter  "C,"  and  so  on.  This  plan  will  make  it 
unnecessary  to  memorize  new  symbols  each  year. 

nELD  RECORDS. 

THE  APPROPRIATION  LEDGER. 

62.  The  proposed  appropriation  ledger  will  show  on 
each  sheet  the  complete  status  of  one  appropriation 
in  so  far  as  it  has  been  allotted  to  the  vmit  where  the 
ledger  is  kept  (Exhibits  2-2  5a). 

63.  Sheets  for  appropriations  other  than  "Indi- 
vidual   Indian    moneys"    and    "Special    deposits" 


22 


(Exhibits  2-24)  have  debit  and  credit  columns  for 
each  of  the  following  accounts:  (1)  "Treasury  cash/' 
(2)  "Disbursing  officer's  cash,"  (3)  "Allotments," 
(4)  "Encumbrances,"   (5)  "Unavailable  funds." 

64.  The  first  two  accounts  will  normally  show  debit 
balances;  the  last  three  will  normally  show  credit 
balances.  They  arc  arranged  on  the  sheet  accord_ 
ingly.  The  first  two  accounts  show  the  general  loca_ 
tion  of  all  funds;  the  other  three  accounts  show  the 
avaUabUity  of  the  same  funds.  These  two  groups  will 
be  known,  respectively,  as  "Fund  assets"  and"  Fund 
surplus"  and  will  at  all  times  be  equal  in  amount;  in 
other  words,  each  ledger  sheet  will  be  self-balancing. 
The  fimctions  of  these  accounts  are  described  in 
paragraph  39. 

65.  AU  entries  in  the  ledger  will  be  made  through 
the  medium  of  journal  vouchers.  No  original  entry 
will  be  made  in  the  ledger. 

66.  On  the  ledger  sheet  for  "Individual  Indian 
moneys"  (Exhibit  25)  provision  is  made  for  classi- 
fying disbursing  officer's  cash  according  to  source,  as 
explained  in  paragraph  16. 

67.  The  sheet  for  "Individual  Indian  moneys"  and 
"Special  deposits"  (Exhibit  25a)  is  similarly  arranged. 
In  the  column  "Total  I.  I.  M.  and  S.  D."  will  be  en- 
tered the  total  of  each  posting  made  under  "Disburs- 
ing officer's  cash"  in  this  section  of  the  ledger. 

68.  Provision  is  abo  made  on  this  sheet  for  two 
other  accounts,  viz,  "Individual  Indian  banks,  con- 
trolling accoimt"  and  "Individual  trust  funds." 
Totals  of  all  deposits  in  and  withdrawals  from  indi- 
vidual Indian  depositary  banks  will  be  posted  to  the 
debit  and  credit,  respectively,  of  the  former  account. 
The  aggregate  of  balances  shown  by  check  registers 
for  these  banks  must  therefore  correspond  with  the 
balance  shown  in  this  controlling  account. 

69.  Individual  trust  fimds  wall  receive  the  contra 
entry  for  each  item  appearing  in  "  Disbursing  officer's 
cash"  (under  "Special deposits"  or  " Individual  Indian 
moneys")  and  "Individual  Indian  banks,  controlling 
account."  This  account  will  therefore  measure  the 
total  UabUity  of  the  officer  as  trustee  of  such  funds 
and  will  make  this  portion  of  the  ledger  self-balancing. 

JOURNAL  VOUCHERS. 

70.  Journal  vouchers  have  been  designed  to  cover 
all  transactions  affecting  appropriations.  With  the 
exception  of  official  receipts  (par.  163),  disbursement 
vouchers  (par.  94),  and  encimibrance  docimients 
(par.  82),  they  will  be  numbered  serially  from  1  up 
for  each  unit  and  Sled  in  loose-leaf  binders.  Each 
form  win  also  carry  instructions  as  to  the  necessary 
joTirnal  entries.  Such  journal  vouchers  as  require 
maihng  have  been  designed  for  use  in  window  enve- 
lopes. 

71.  Journal  vouchers  which  will  be  entered  in  the 
field  appropriation  ledger  fall  into  two  main  groups: 


(a)  Vouchers  covering  transactions  which  will  be 
posted  by  the  central  office  directly  from  copies  of 
such  vouchers;  e.  g.,  allotments  of  fimds,  deposits  of 
funds,  and  claim  settlements. 

(&)  Vouchers  covering  transactions  which  will  origi- 
nate in  the  field  and  concerning  which  the  central 
office  will  have  no  knowledge  before  the  submission 
of  the  field  officer's  reports;  e.  g.,  purchase  orders, 
other  encumbrances,  collections,  and  payments. 

72.  '  The  color  scheme  described  below  is  designed 
to  promote  accuracy  and  convenience  in  the  handling 
and  posting  of  these  vouchers: 

(a)  '  Salmon  will  be  used  for  aU  copies  for  the  field 
appropriation  ledger  clerk  (whether  originating  in  the 
field  or  in  Washington)  covering  transactions  which 
will  be  posted  by  the  central  office  directly  from  copies 
of  the  vouchers.  These  wiU  be  entered  on  the  appro- 
priation ledger  and  abstracted  on  the  monthly  trial 
balance  as  "Washington  journal  vouchers"  and 
"Washington  transactions,"  respectively. 

(b)  *  Blue  will  be  used  for  aU  copies  for  the  field  ap- 
propriation ledger  clerk  covering  local  field  transac- 
tions which  will  be  brought  into  the  central  office 
records  from  the  periodical  reports  of  field  officers. 
These  will  be  entered  in  the  appropriation  ledger  and 
abstracted  on  the  monthly  trial  balance  as  "Field 
journal  vouchers,"  and  "Field  transactions,"  respec- 
tively. 

(c)  *  Pink  will  be  used  for  all  copies  for  the  indi- 
vidual Indian  bank  clerk. 

(d)  *  Yellow  wLQ  be  used  for  all  copies  for  transmittal 
to  the  central  office  which  are  to  be  entered  directly  on 
the  ledgers  of  that  office. 

(c)  *  White  win  be  used  for  all  copies  for  the  public, 
as,  for  example,  orders  to  be  sent  to  merchants  and 
receipts  to  be  dehvered  to  payers  of  money. 

A  detailed  description  of  these  vouchers,  their  use, 
and  the  method  of  preparing  them  follows : 

Allotment  of  Funds  (Exhibit  26). 

73.  *  This  will  be  a  salmon  form  received  from  the 
central  office,  advising  of  allotments  of  funds  that 
have  been  made  to  the  unit. 

withdrawal  of  Allotment  (Exhibit  46). 

74.  '  This  will  be  a  salmon  form  received  from  the 
central  office,  advising  of  the  withdrawal  of  allotments 
previously  made. 

Advance  of  Funds  (Exhibits  27,  27a). 

75.  '  This  will  be  a  salmon  form  received  from  the 
central  office  advising  of  the  issuance  of  a  requisition 
on  the  Secretary  of  the  Treasury  for  funds.  The  en- 
tries provided  for  thereon  will  be  made  not  upon  the 
receipt  of  this  notice  but  upon  advice  from  the  Treas- 
urer that  the  funds  requisitioned  have  been  placed  to 
the  official  credit  of  the  disbursing  officer. 

1  The  color  schema  outlined  Is  tentative  only  and  is  subject  to  modification. 


23 


Purchase  Order  (Exhibito  78,  7$). 

76.  *  This  will  be  a  form  in  duplicate  used  for  placing 
orders  for  supplies  or  services.  If  an  order  is  given 
pursuant  to  a  contract  that  has  previously  been  set 
up  as  an  encumbrance,  the  duphcate  (blue)  copy  will 
not  be  used.  Additional  copies  will  be  made  for  the 
use  of  storekeepers  and  employees  in  charge  of  outly- 
ing stations,  etc. 

77.  '  For  placing  orders  that  raise  encumbrances 
one  white  and  one  blue  copy  will  be  used  if  only 
one  appropriation  is  involved.  An  extra  blue  copy 
will  be  made  for  each  additional  appropriation  in- 
volved. The  appropriations  to  be  used  in  making 
payment  will  be  indicated  in  the  spaces  provided 
therefor  at  the  bottom  of  all  blue  copies  which  have 
been  used.  Postings  will  be  made  from  these  blue 
copies  to  the  debit  of  "Allotments"  and  the  credit  of 
"Encumbrances"  under  the  proper  accounts  in  the  ap- 
propriation ledger  and  the  documents  filed  as  directed 
in  paragraph  95.  The  method  of  recording  payments 
on  these  forms  is  described  in  paragraph  97. 

MIscellsneoaB  Encombrance  Beeord  and  Jaamal  Voucher  (Gxhibll  80). 

78.  *  This  will  be  a  blue  form  for  use  in  settmg  up 
journal  entries  for  all  encumbrances  except  those  aris- 
ing from  purchase  orders  (described  in  pars.  76,  77). 

79.  All  original  entries  raising  encumbrances  or  mak- 
ing changes  therein,  except  Uquidations  through  pay- 
ment, will  be  made  in  that  section  of  the  form  bearing 
the  caption  "Original  entries,"  entries  setting  up  the 
encumbrance  or  increasing  the  amount  thereof  being 
made  in  the  credit  column,  and  entries  decreasing  the 
amo\mt  in  the  debit  col\mm,  the  new  balance  bemg 
extended  after  each  entry.  All  such  entries  will  be 
posted  to  the  appropriation  ledger  as  directed  on  the 
form. 

80.  The  number  and  amount  of  each  voucher  cover- 
ing a  payment  under  an  encumbrance  will  be  posted  in 
the  column  "  Liquidations."  The  new  balance  will  be 
extended  after  each  entry. 

81.  When  the  exact  amount  of  an  encumbrance  can 
not  be  determined  the  best  estimate  that  can  be  made 
will  be  used.  Thus  -the  encimabrance  to  be  set  up  on 
account  of  a  contract  for  electric  current  to  be  fur- 
nished at  a  specified  price  per  kilowatt  hour  can  not 
be  determined  definitely,  but  must  be  estimated. 
Likewise  the  amount  required  during  the  year  for  the 
wagon  transportation  of  supplies,  or  for  open  market 
purchases  of  wood,  hay,  coal,  and  beef  from  Indians, 
can  be  estimated  only. 

82.  Journal  vouchers  for  miscellaneous  encum- 
brances wiU  be  given  numbers  in  a  scries  considerably 
removed  from  the  series  used  for  purchase  orders, 
documents  of  each  class  being  numbered  consecutively. 

1  The  color  scheme  ontltaed  Is  tentatiTe  only  and  Is  subject  to  modtfloation. 


Sabmlasion  of  Qatai  for  Washington  Payment  (Exhibit  47)— NoUce  of  Claim 
Parment  (Exhibit  48). 

83.  'This  will  be  a  form  in  triphcate,  the  original  of 
which  win  be  white,  the  duphcate  salmon,  and  the 
triphcate  yellow.  It  wUl  be  prepared  for  aU  claims 
forwarded  to  the  central  office  for  settlement.  Upon 
settlement,  the  duphcate  of  the  form  will  be  completed 
by  the  central  office  and  returned  to  the  field,  where 
the  indicated  entries  wiU  be  made  in  the  appropria- 
tion ledger  and  on  the  encumbrance  record.  The 
triphcate,  the  yellow  copy,  will  be  used  in  posting  the 
transaction  to  the  central  office  ledger. 

Deposit  of  Funds  (Exhibits  37,  38). 

84.  *  This  will  be  a  form  in  duphcate,  the  original  of 
which  will  be  yellow  and  the  duphcate  salmon.  It 
will  be  prepared  for  all  deposits  made  to  the  credit 
of  the  United  States,  and  the  origmal,  after  a  descrip- 
tion of  the  certificate  of  deposit  has  been  entered, 
will  be  forwarded  to  the  central  office,  together  with 
the  duplicate  certificate. 

85.  Appropriation  ledger  entries  will  be  made  from 
the  duphcate  copy  at  the  time  the  check  for  deposit 
is  drawn. 

Deposits  to  Credit  of  Individual  Indians  (Exhibits  34,  36,  38). 

86.  This  will  be  a  form  in  triphcate  used  for  makmg 
all  deposits  to  the  credit  of  mdividual  Indians,  exclu- 
sive of  transfers  between  bank  accounts  of  such 
individuals. 

87.  'The  original  of  this  form  (white)  wiU  be  used 
as  a  remittance  letter,  the  duphcate  (blue)  as  a  journal 
voucher  by  the  appropriation  ledger  clerk,  and  the 
triphcate  (pmk)  as  a  postmg  copy  by  the  individual 
Indian  bank  clerk.  The  method  of  preparing  the  two 
copies  first  named  will  be  apparent  from  an  examina- 
tion of  the  forms. 

88.  The  appropriation  ledger  clerk  will  make  use  of 
only  the  data  appearmg  under  "Appropriation  ledger 
entries"  at  the  bottom  of  the  duphcate  copy.  In 
making  a  deposit  of  this  kind  it  will  be  necessary  to 
ascertain  the  amount  derived  from  the  various  classes 
of  mdividual  Indian  moneys  under  "Disbursmg  offi-- 
cer's  cash,"  as  these  several  accounts  must  receive 
credit  ui  the  appropriation  ledger.  The  total  of  the 
deposit  will  be  debited  to  "Individual  Indian  banks, 
controUing  accoimt,"  as  provided  in  the  form. 

Transfers  Between  Individual  Indian  Bank  Accounts  (Exhibits  31,  »2,  33). 

89.  Remarks  under  "Deposits  to  credit  of  mdi- 
vidual Indians"  apply  generally  to  this  form.  The 
journal  entry  on  the  copy  for  the  appropriation  ledger 
clerk  will  be  prepared,  however,  by  merely  entering 
the  total  of  the  transfer  as  a  debit  to  "Individual 
Indian  banks,  controlhng  accoimt,"  and  as  a  credit  to 
"Individual  trust  funds."     (See  pars.  139,  140.) 


24 


Miscellaneous  Journal  Voucher  (ExUblt  42). 

90.  '  This  will  be  a  blue  form.  It  has  been  designed 
to  record  miscellaneous  transactions  not  provided  for 
by  the  forms  described  above;  for  example,  interest 
credits  on  bank  accounts  of  individual  Indians  and 
those  of  the  disbursing  ofl&cer,  and  corrections  of 
errors  made  in  recording  receipts  and  disbursements. 
A  dupUcate  of  this  form  will  be  prepared  for  trans- 
mittal to  the  central  office  with  the  monthly  trial 
balance  and,  when  necessary,  a  copy  will  be  furnished 
the  general  bookkeeper. 

Miscellaneous  Journal  Toucher  (Exhibit  46). 

91.  'This  will  be  a  salmon  voucher  prepared  in  the 
central  office,  covering  transactions  originating  in  that 
office  for  which  no  specific  form  is  provided.  Exam- 
ples of  such  transactions  are  settlement  of  transfer 
vouchers  and  transfer  of  disbursing  officers'  balances 
of  continuing  appropriations  between  fiscal  years. 

Notice  of  Bills  of  Lading  and  Transportation  Requests  Paid  (Exhibits  122,  123). 

92.  *  This  will  be  a  sahnon  form  received  from  the 
central  office  advising  of  the  payment  of  bills  of  lading 
and  transportation  requests.  It  wiU  be  used  by  both 
the  appropriation  ledger  clerk  in  liquidating  his 
"Encumbrance"  account  and  by  the  general  book- 
keeper in  liquidating  his  "Freight  and  transportation 
payable"  account. 

Offlcial  Receipts. 

93.  Entries  wUl  also  be  made  in  the  appropriation 
ledger  from  official  receipts  (Exhibits  51-55).  One  of 
these  receipts  wiU  be  prepared  in  quadruplicate  for 
each  collection,  the  original  going  to  the  payer,  the 
duplicate  to  the  auditor,  and  triphcate  to  the  central 
office.  The  fourth  copy  (Exhibit  55)  wiU  be  used  in 
making  the  necessary  entries  (either  individually  or 
collectively)  in  the  appropriation  ledger,  instructions 
for  which  will  be  found  printed  on  the  inside  of  the 
receipt  book  cover  (Exhibit  51).  (See  also  pars.  163, 
174.) 

Disbursement  Vouchers  (Exhibit  57). 

94.  The  field  office  copies  of  all  disbursement 
vouchers  will  have  printed  thereon  a  form  similar  to 
that  shown  in  Exhibit  57.  This  is  designed  to  faciU- 
tate  the  liquidation  of  encumbrances,  complete  in- 
structions concerning  which  appear  on  the  form. 
The  method  of  making  such  liquidations  will  be  more 
clearly  understood  after  an  examination  of  Exhibit  56. 
These  vouchers  wiU  be  given  a  separate  series  of 
numbers  as  at  present. 

ENCUMBRANCE  RECORD. 

95.  Original  entries  on  encumbrance  docmnents  will, 
as  stated  in  paragraphs  77  and  79,  be  posted  imme- 
diately to  the  appropriation  ledger,  after  which  the 

1  fhe  color  scheme  ontUned  Is  tentative  only  and  is  subject  to  modlflcation. 


documents  will  be  placed  in  either  a  vertical  file  or, 
preferably,  a  loose-leaf  binder,  where  they  will  be 
arranged  in  numerical  order  behind  guides  bearing 
the  titles  and  symbols  of  the  appropriations. 

96.  Payments  on  account  of  encumbrances "  carried 
on  the  miscellaneous  encumbrance  record  (Exhibit  80) 
wiU  be  posted  in  detail  to  that  form  in  the  column 
"Liquidations,"  and  the  imliquidated  balance  will  be 
extended. 

97.  Payments  on  accoimt  of  purchase  orders  (Ex- 
hibit 79)  will  not  be  posted  in  detail  to  the  journal 
voucher,  but  the  date  and  number  of  the  disbursement 
voucher  will  be  noted  thereon.  Very  infrequently 
such  an  encumbrance  may  be  in  part  hquidated, 
and  the  amount  paid  will  be  noted  on  the  form  in 
addition  to  the  date  and  number  of  the  voucher,  and 
the  unliquidated  balance  extended.  On  the  disburse- 
ment voucher  in  the  "Encumbrance"  column  wiU  be 
entered  the  exact  amount  paid,  exactly  as  when  pay- 
ments are  made  on  other  continuing  encumbrances 
(see  voucher  11,  Exhibit  56).  No  adjustment  of  en- 
cumbrance will  ordinarily  be  made  before  the  fraal 
payment. 

98.  When  encumbrances  are  fully  hquidated  the 
corresponding  documents  will  be  transferred  from  the 
current  to  a  hquidated  file.  Thus,  since  entries  to 
correspond  with  those  made  in  detail  ia  the  encum- 
brance record  wiU  be  simultaneously  entered  in  the 
encumbrance  account  in  the  appropriation  ledger,  the 
latter  account,  imder  any  specified  appropriation, 
wiU  control  the  section  of  the  encumbrance  fUe  devoted 
to  that  appropriation.  In  other  words,  the  aggregate 
of  the  balances  in  the  encumbrance  file  under  any 
appropriation  wiU  always  agree  with  the  balance  of 
encumbrances  on  the  corresponding  page  of  the  appro- 
priation ledger. 

99.  No  form  is  provided  for  the  piu-pose  of  regis- 
tering encmnbrances,  but  it  may  be  found  advisable,  in 
order  to  facilitate  reference,  to  maintain  a  memoran- 
dum register.  Such  a  register  woiild  be  arranged  to 
show  number,  name  or  purpose,  and  appropriation 
symbol  of  all  encumbrances. 

100.  Where  large  numbers  of  encumbrances  are 
handled  an  alternative  plan  would  be  to  maintain  a 
memorandum  card  index,  arranged  alphabetically  by 
names  of  prospective  crethtors.  Other  plans  to  meet 
particxilar  requirements  may  suggest  themselves. 

MONTHLY  TRIAL  BALANCE  OF  APPROPRIATION  LEDGER. 

101.  Each  field  superintendent  and  the  clerk  in  charge 
of  the  Washington  local  office  wiU  submit,  in  duplicate, 
promptly  after  the  close  of  each  month,  a  trial  balance 
of  his  appropriation  ledger  (Exhibits  76,  76a,  76b). 
This  wiU  be  supported  by  the  f oUowing  documents : 

(a)  Duplicate  and  triphcate  copies  of  official  re- 
ceipts (Exhibits  53,  54),  with  an  abstract  thereof. 


25 


(J)  Disbursement  vouchers,  with  an  abstract  thereof, 
except  individual  Indian  money  vouchers,  which  may 
be  withheld  imtil  the  close  of  the  quarter  provided  a 
journal  voucher  showing  the  amotmt  disbursed  is 
furnished. 

(c)  Copies  of  aU  miscellaneous  journal  vouchers 
(Exhibits  39  to  44,  inclusive). 

(d)  Eeports  of  unHquidated  encumbrances  (Ex- 
hibit 77). 

The  report  last  named  will  support  the  closing 
balances  shown  under  "  Encumbrances"  in  the  several 
appropriations,  a  separate  report  being  made  for  each 
appropriation.  All  encumbrances  should  be  described 
fully  enough  to  make  possible  an  intelhgent  audit  by 
the  central  office.  For  continuing  encumbrances, 
this  description  will  include  a  statement  of  the  period 
covered. 

102.  Each  four-line  section  of  the  trial  balance  is 
complete  in  itself  and  wQl  show  the  opening  balance, 
changes  during  the  month  for  which  it  is  rendered, 
and  the  closing  balance  under  each  appropriation. 
The  ilanJc  spaces  between  these  sections  must  not  he  used 
for  writing. 

103.  A  number  will  be  assigned  to  each  field  ofl&ce. 
This  mmiber  will  be  placed  in  the  upper  square  at 
the  extreme  left  end  of  each  four-line  section  of  the 
form.  The  number  of  the  report  wUl  be  placed  in 
the  square  immediately  below,  the  first  trial  balance 
submitted  during  the  fiscal  year  being  numbered  1, 
the  second  2,  and  so  on. 

104.  The  totals  of  transactions  only  will  be  shown 
under  the  proper  classifications,  and  the  mmibers  of  all 
"Washington  vouchers"  (see  pars.  71a,  72a)  relating 
to  a  given  appropriation  wiU  be  entered  in  the  space 
provided  at  the  left  for  that  purpose. 

105.  Special  deposits  and  individual  Indian  monej^ 
held  as  disbursing  officer's  cash  will  be  brought  into 
this  trial  balance  as  a  single  account,  entries  to  balance 
those  appearing  imider  "Disbursing  officer's  cash" 
being  made  imder  "  Unavailable  funds."  For  example, 
the  appropriation  ledger  shows  balances  and  transac- 
tions \mder  "Disbiirsing  officer's  cash"  in  these  funds 
as  follows: 


Opening  balance. . 
Field  transactions 
Closing  balance. . . 


Debit. 


»12S,427.80 
31,820.55 


Credit. 


122, 647.  82 
134,600.53 


Then   the  following  balances  and   transactions  will 
appear  under  "Unavailable  funds": 


Opening  balance. . 
Field  transactions 
Closing  balance... 


Debit. 


122,647.82 
134,60aS3 


Credit. 


$125,427.80 
31,820.55 


106.  By  selective  addition,  footings  wiU  be  made  at 
the  bottom  of  the  last  sheet  of  the  report  opposite 
''  Total,  all  appropriations."  Care  should  be  exercised 
to  see  that  the  total  of  the  debit  balances  is  equal  to 
the  total  of  the  credit  balances. 

107.  The  "Summary  of  disbursing  officer's  trans- 
actions" at  the  foot  of  the  form  disregards  appropria- 
tions and  is  compiled  from  the  cash  book  and  check 
registers.  These  are  column-ruled  books  so  arranged 
that  the  figures  required  for  this  summary  may  be 
obtained  by  simply  adding  the  columns. 

108.  Attention  is  particularly  directed  to  the  fact 
that  the  items  "Collection  vouchers,  this  unit"  and 
"Disbursement  vouchers,  this  unit"  must  agree  with 
corresponding  items  shown  in  the  "Recapitulation  of 
registers,"  general  accounts  (pars.  243,  246,  320,  321), 
after  proper  allowance  for  collections  and  disburse- 
ments made  by  the  central  office  and  other  field  units 
on  behalf  of  the  local  unit. 

It  should  also  be  noted  that  the  amount  shown 
opposite  "Balance  at  close  of  period"  must  correspond 
with  the  closing  balance  under  "Disbursing  officer's 
cash"  opposite  "Total,  aU  appropriations." 

109.  Extreme  care  must  be  exercised  to  see  that 
the  total  field  debits  equal  the  total  field  credits  and 
that  the  total  Washington  debits  equal  the  total 
Washington  credits  before  the  trial  balance  is  for- 
warded to  the  central  office. 

110.  The  "Analysis  of  disbursing  officer's  cash"  is 
merely  an  abstract  of  balances  taken  from  the  cash 
book  and  check  registers.  The  total  must  agree  with 
the  total  shown  in  the  trial  balance  and  the  "Sum- 
mary of  disbursing  officer's  transactions." 

FIELD  PROCEDURE. 

IN  GENERAL. 

111.  All  entries  required  in  this  branch  of  the 
accoimting  system  are  concisely  illustrated  by  the 
chart  on  page  26,  which  is  in  turn  elucidated  by 
the  pro  forma  joimial  entries  and  explanations  that 
appear  below.  In  considering  these  entries  and  the 
instructions  on  journal  voucher  forms,  it  should  be 
remembered  that  whenever  an  account  is  referred  to 
as  "Disbursing  officer's  cash"  or  "Encumbrances" 
the  entries  called  for  are  to  be  made  on  the  ledger 
sheet  for  the  particular  appropriation  involved  under 
the  account  headings  indicated. 

112.  Exhibits  illustrating  jom*nal  voucher  forms 
to  be  used  in  recording  the  transactions  are  referred 
to  in  connection  with  each  entry.  When  multiple- 
copy  forms  are  involved,  only  the  part  of  the  form 
that  is  used  in  the  field  is  cited.  Also,  in  accordance 
with  the  estabhshed  procedure  in  double-entry  book- 
keeping, the  accounts  preceding  the  word  "To"  are 
to  be  debited  and  those  following  are  to  be  credited. 


26 


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27 


ALLOTMENTS  MADE  (EXHIBIT  2«). 

113.  If  allotments  are  Treasury  funds,  the  entry 
will  be: 

Treasury  cash I 

to 
Allotments $ 

This  entry  will  set  up  as  a  debit  the  amount  that 
is  made  available  for  withdrawal  from  the  Treasury 
for  the  benefit  of  the  unit  and  as  a  credit  the  amount 
that  is  made  available  for  encumbrance. 

114.  If  allotments  are  funds  collected  and  in  hands 
of  disbursing  officer  or  to  be  so  collected  and  held 
(for  example,  "Miscellaneous  receipts,  class  2")  the 
entry  will  be: 

Unavailable  f tmds $ 

to 

Allotments $ 

This  entry  will  reduce  the  unavailable  balance  of 
collected  funds  and  place  the  amount  involved  to  thfe 
credit  of  "Allotments,"  where  it  wiU  be  subject  to 
encumbrance.  This  entry  and  the  reverse,  shown 
in  paragraph  115,  will  occur  very  infrequently  (see 
par.  21). 

ALLOTMENTS  WITHDRAWN  (EXHIBIT  46). 

115.  Allotments $ 

to 
'  Treasury  cash $ 

or 
Allotments $ 

to 

Unavailable  funds $ 

These  entries  wiU  reverse  those  described  in  para- 
graphs 113  and  114. 

TREASURY  ADVANCES  (EXHIBIT  27). 

116.  Disbursing  officer's  cash $ 

to 
Treasury  cash $ 

This  entry  will  reduce  the  Treasury  balance  subject 
to  withdrawal  and  increase  the  balance  charged  to  the 
disbursing  officer.     (See  par.  185.) 

COLLECTIONS,  EXCEPT  INTEREST  CREDITED  ON  INDIVIDUAL  INDIAN 
BANK  ACCOUNTS— SEE  PARAGRAPH  141  (EXHIBITS  51  TO  55). 

117.  Disbursing  officer's  cash $ 

to 

Allotments ._ $ 

or 
Unavailable  funds $ 


or 


Individual  trust  funds $ 

The  debit  side  of  this  entry  wUl  increase  the  balance 
charged  to  the  disbursing  officer.  The  credit  entry 
to  be  made  will  depend  upon  the  nature  of  the  col- 
lection. 


118.  If  the  funds  collected,  exclusive  of  "Special 
deposits"  and  "Individual  Indian  moneys,"  are  im- 
mediately available  for  disbursement,  they  will  be 
credited  to  "Allotments,"  for  their  collection  will  act 
automatically  as  an  allotment.  (See  pars.  22  to  25.) 
Such  collections  will  consist  of  miscellaneous  receipts, 
classes  4  and  5  (see  pars.  20c  and  20d),  and  overpay- 
ments from  current  appropriations.  If  the  recommen- 
dation contained  in  paragraph  25  is  adopted,  collec- 
tions of  miscellaneous  receipts,  classes  4  and  5,  will  be 
credited  to  "Unavailable  funds"  pending  allotment. 

119.  If  the  funds  collected,  exclusive  of  "Special 
deposits,"  are  not  immediately  available  for  disburse- 
ment they  will  be  credited  to  "Unavailable  funds." 
Such  collections  wiU  consist  of  miscellaneous  receipts, 
classes  1,  2,  and  3  (see  pars.  20f,  20g,  and  20h). 

120.  If  the  fimds  collected  are  "Special  deposits" 
or  "Individual  Indian  moneys,"  they  will  be  credited 
to  "Individual  trust  funds"  (see  pars.  2Ce,  20i). 

121.  All  collections  except  interest  credited  by  de- 
positary banks,  wiU  be  attested  by  official  receipts 
and  the  amounts  will  be  entered  in  the  cash  book  and 
appropriation  ledger  (see  pars.  93,  163,  and  174). 
Interest  credits  wiU  be  entered  directly  from  journal 
vouchers  (see  pars,  90,  197)  in  the  proper  check  reg- 
ister as  deposits  and  in  the  appropriation  ledger  (Ex- 
hibits 42,  90). 

ENCUMBRANCES    RAISED  (EXmBITS  79,  80). 

122.  Allotments $ 

to 

Encumbrances $ 

This  entry  will  reduce  the  balance  available  for  allot- 
ment and  increase  the  amount  of  encumbrances. 

DISBURSEMENT  VOUCHERS,  NOT  INCLUDING  SPECIAL  DEPOSIT  AND 
INDIVIDUAL  INDUN  MONEY  VOUCHERS -AND  CENTRAL  OFFICE 
PAYMENTS  (EXHIBIT  57). 

123.  Encumbrances $ 

or 
Allotments $ 

to 

Disbursing  officer's  cash $ 

This  entry  will  reduce  the  amount  of  cash  against 
which  vouchers  may  be  approved  and  will  reduce  the 
balance  in  "Encumbrances"  or  "Allotments."  If  an 
encumbrance  has  been  raised,  the  amount  paid  wQl, 
upon  final  Hquidation,  be  debited  to  "Encumbrances" 
for  the  fuU  amount  thus  set  aside.  If  no  encumbrance 
or  insufficient  encumbrance  has  been  raised  the  full 
amount  paid  or  the  amount  paid  not  covered  by  en- 
cumbrance will  be  debited  to  "Allotments." 

124.  Adjustment  entries  will  be  made  to  take  up  any 
difference  between  the  amount  of  the  encumbrance 
and  the  amount  of  the  payment. 


28 


125.  The  complete  entry  will  then  be; 

Encumbrances $ 

Allotments. $ 

to 

Disbursing  oflBcer's  cash $ 

or 
Encumbrances $ 

to 

Disbursing  ofiBcer's  cash $ 

Allotments $ 

the  first  fonn  being  used  if  the  amount  paid  is  greater 
than  the  amount  of  the  encumbrance  and  the  second 
form  if  it  is  less. 

For  partial  liquidations  of  continuing  encumbrances 
the  entry  will  be  simply: 

Encumbrances $ 

to 

Disbursing  officer's  cash $ 

the  actual  amount  of  the  payment  being  used  (see 
par.  97). 

126.  For  all  entries  thus  posted  to  the  debit  of 
"Encumbrances"  in  the  appropriation  ledger  corre- 
sponding postings  win  be  made  to  detail  records  in 
the  encumbrance  file.     (See  pars.  96  to  98.) 

127.  Necessary  expenses  of  sales  and  of  collection 
which  may  be  incurred  without  prior  allotment  or 
specific  authority  and  which  may  be  paid  from  the 
gross  proceeds  under  miscellaneous  receipts,  classes 
1,  2,  and  3  (see  par.  21),  will  be  entered  as  directed 
in  paragraph  1 23 .  This  entry  will  result  in  a  debit 
balance  in  "Allotments,"  which  nmst  be  immediately 
reported,  with  all  the  facts,  to  the  central  office,  with 
request  that  the  necessary  allotments  be  made.  The 
form  of  entry  for  such  allotments  is  shown  in  para- 
graph 114.  This  action  should  be  taken  in  time  to 
insure  the  inclusion  of  the  allotment  in  the  month's 
reports  (see  pars.  101-110)  without  delaying  the  sub- 
mission of  the  reports. 

DISBURSEMENTS  ON  ACCOUNT  OF  OTHER  UNITS. 

128.  Until  the  administrative  restrictions  on  the 
activities  of  disbursing  officers  are  modified  or  re- 
moved, payments  by  the  disbursing  officer  of  one 
unit  for  expenses  incurred  by  other  units  will  not  be 
numerous.  Such  payments  can  not  properly  be  made 
unless  the  disbursing  officer  making  them  has  funds  to 
his  credit  under  the  appropriation  chargeable.  When 
they  are  made,  the  appropriation  ledger  clerk  will 
open  an  accoiint  with  "Allotments  receivable"  under 
the  proper  appropriation  and  wUl  post  the  trans- 
action as  follows : 

Allotments  receivable $ 

to 

Disbursing  oflBcer's  cash $ 

Upon  receipt  of  notice  that  an  entry  covering  the 
transaction  has  been  made  on  the  books  of  the  unit  on 


account  of  which  payment  was  made,  the  following 
entry  wiU  be  made  on  the  appropriation  ledger  of  the 
ofl&ce  making  the  payment: 

Treasury  cash $ 

to 

Allotments  receivable $ 

129.  The  account  "Allotments  receivable"  will  be 
set  up  in  the  section  of  the  ledger  sheet  that  bears  the 
caption  "Unavailable  funds, "  the  caption  being  erased. 

In  the  monthly  trial  balance  the  transactions  under 
the  account  "Allotments  receivable"  will  be  merged 
with  those  under  "Allotments"  and  reported  under 
that  title.  These  transactions  wUl  not  be  carried  from 
one  month  to  the  next  except  in  emergencies.  If  it  is 
necessary  to  carry  them  over,  the  facts  should  be 
stated  on  the  trial  balance.     (See  Exhibits  9  and  76.) 

DISBURSEMENTS  BY  OTHER  UNITS. 

130.  Upon  receipt  of  notice  that  payment  of  an 
item  chargeable  against  the  allotment  of  his  unit  has 
been  made  by  the  disbursing  officer  of  another  unit 
the  disbvu-sing  officer  of  the  xmit  benefited  will  make 
the  following  entry  (or  modifications  thereof,  as  shown 
in  par.  132) : 

Encumbrances $ 

to 
Treasury  cash $ 

CLAIMS    FORWARDED    TO    THE    CENTRAL    OFFICE    FOR    PAYMENT 
(EXHIBIT  47). 

131.  No  journal  entry  wiU  be  required,  but  an 
adequate  encumbrance  wiU  be  set  up  for  every  claim 
prior  to  its  transmittal.  A  carbon  copy  of  the  letter 
of  transmittal  will  be  filed  with  and  attached  to  the 
encimibrance  document  in  order  to  show  the  status 
of  the  claim  pending  its  settlement. 

UQUIDATION  ON  ACCOUNT  OF  CLAIMS  FORWARDED  TO  THE  CEN- 
TRAL  OFFICE  FOR  PAYMENT  (EXHlBrT  48). 

132.  The  following  entry  wiU  be  made  from  the 
notice  of  the  payment  of  the  claim  upon  its  return 
from  the  central  office: 

Encumbrances $ 

to 

Treasury  cash _ $ 

If  pajrment  is  made  in  an  amount  differing  from  the 
amoimt  of  the  encumbrance,  adjustment  entries  will 
be  made  to  take  up  the  difference.  The  complete  en- 
try will  then  be: 

Encumbrances $ 

Allotments $ 

to 

Treasury  cash $ 

or 

Encumbrances $ 

to 

♦        Treasiuy  cash $ 

Allotments I 


29 


the  first  form  being  used  if  the  payment  is  greater 
than  the  encumbrance  and  the  second  if  it  is  less  than 
the  enc\imbrance. 

TKANSPOKTATION  REQUESTS  ISSUED. 

133.  Pursuant  to  the  procedure  recommended  in 
paragraphs  53  to  55,  the  superintendent  of  each  unit 
wUl  provide  for  estimated  amounts  required  for  pay- 
ment of  travel  expenses  by  setting  up  blanket  encum- 
brances, to  each  of  which  (if  transportation  requests 
axe  to  be  used)  a  memorandum  sheet,  similar  to  Ex- 
hibit 83,  win  be  attached,  showing  the  mmaber  and 
date  of  the  transportation  request,  the  points  between 
which  travel  is  to  be  performed,  and  the  estimated 
amoimt  involved.  As  requests  are  issued  these  facts 
wni  be  entered  on  the  memorandum  sheet  and  the 
estimated  cost  wUl  form  a  tentative  charge  against  the 
encumbrance. 

UQUIDATING    ENCUMBRANCES   FOR    TRANSPORTATION  REQUESTS 
^  PAID  (EXHIBIT  128). 

134.  As  notices  of  the  payment  of  transportation 
requests  are  received  from  the  central  office  the  cor- 
responding items  on  the  memorandum  sheet  wUl 
be  canceled  and  the  amount  actually  paid  will  be 
posted  under  "Liquidations"  on  the  encumbrance 
record  and  debited  to  "Encumbrances"  in  the  ap- 
propriation ledger. 

BILLS  OF  LADING  EXECUTED  AND  PAID  (EXHIBIT  122). 

135.  Encumbrances  wUl  be  set  up  for  aU  bUls  of 
lading  executed,  either  by  entering  a  quasi  encum- 
brance for  the  estimated  amount  of  such  bills  of 
lading  for  the  year  and  handhng  individual  biUs  as 
executed,  in  the  manner  prescribed  for  handhng 
transportation  requests  (pars.  133,  134),  or  by  setting 
up  an  encumbrance  for  each  bill  of  lading,  using  one 
sheet  of  the  "Miscellaneous  encumbrance  record" 
(Exhibit  80)  for  all  such  bills  as  may  be  paid  from  a 
single  appropriation. 

INTERUNIT  TRANSFERS  OF  PROPERTY  (EXHIBITS  128,  129,  130). 

136.  Upon  certifying  a  transfer  voucher,  the  re- 
ceiving officer  will  set  up  an  encumbrance  to  cover  it 
if  funds  are  to  be  transferred,  and  on  receipt  of  notice 
from  the  central  office  of  the  settlement  of  the  trans- 
action will  hquidate  the  encumbrance  by  the  same 
entry  that  is  required  for  hquidating  other  encum- 
brances paid  in  Washington  (see  par.  132). 

PAYMENTS  FROM  SPECIAL  DEPOSITS  AND  INDIVIDUAL  INDUN 
MONEYS  NOT  DEPOSITED  TO  THE  CREDIT  OF  INDIVIDUAL  IN- 
DUNS  (EXHIBIT  41). 

137.  Individual  trust  funds..  - $ 

to 
Disbursing  officer's  cash .$ 

This  entry  wiU  reduce  the  balance  in  "Disbursing 
officer's  cash"  and  also  in  "Individual  trust  funds." 


DEPOSITS  TO  CREDIT  OF  INDIVIDUAL  INDIANS  (EXHIBrrs  34,  36,  36). 

138.  The  entry  to  cover  deposits  to  the  credit  of 
individual  Indians  will  be : 

Individual  Indian  banks,  con- 
trolling account $ 

to 

Disbursmg  officer's  c^sh.  . $ 

This  entry  wiU  increase  the  balance  in  the  controlling 
account  of  individual  Indian  money  depositaries  and 
will  decrease  the  balance  charged  to  the  disbursing 
officer  under  "Special  deposits"  or  under  the  several 
subheads  of  ' '  Individual  Indian  moneys ' '  (see  ' '  Trans- 
fers to  bank  accounts"  on  chart). 

PAYMENTS  FROM  INDIVIDUAL  INDIAN  BANK  ACCOUNTS,  INCLUDING 
TRANSFERS  BETWEEN  ACCOUNTS  (EXHIBITS  31,  32,  33,  40). 

139.  Individual  trust  funds $ 

to 

Individual   Indian   banks,    con- 
trolling accoimt $ 

This  entry  will  reduce  the  balancas  of  "Individual 
Indian  banks,  controUuig  account,"  and  "Individual 
trust  funds,"     (See  par.  89.) 

140.  Transfers  between  bank  accounts  will  be  made 
by  checks  of  the  same  series  as  those  used  for  actual 
disbursements  from  individual  bank  accounts  (see 
pars.  198,  199),  the  following  entry  being  made: 

Individual  Indian  banks,  con- 
trolling account .  $ 

to 
Individual  trust  funds $ 

The  above  entry  wiU  merely  reverse  the  one  outlined 
in  paragraph  139, 

INTEREST  CREDITED  BY  DEPOSITARY  BANKS  ON  ACCOUNTS  OF  IN- 
DIVIDUAL INDUNS  (EXHIBIT  42). 

141.  Individual  Indian  banks,  con- 

trolling account $ 

to 

Individual  trust  funds. $ 

The  interest  credited  will  be  shown  m  detail  on  the 
statements  of  individual  accounts  now  submitted  by 
the  banks  to  the  disbursing  officer  and  in  total  on  a 
summary  statement.  The  amount  credited  to  each 
individual  will  be  entered  on  his  ledger  account 
(Exhibit  94)  and  the  total  will  be  entered  as  a  deposit 
in  the  proper  check  register  (Exhibit  93)» 

DEPOSrrS  TO  credit  of  the  united  STATES  (EXHIBITS  87,  38). 

142.  Treasury  cash $ 

or 
Allotments $ 

or 
Unavailable  funds $ 

to 
Disbursing  officer's  cash.. $ 


30 


This  entry  will  reduce  the  balance  in  "Disbursing 
officer's  cash.''  The  debit  entry  to  be  made  will 
depend  upon  the  nature  of  the  funds  deposited.  If 
Treasury  funds,  "Treasury  cash"  wiU  be  debited;  if 
miscellaneous  receipts,  classes  4  or  5,  or  miscellaneous 
receipts,  class  2,  which  have  been  allotted  (see  par. 
114),  "Allotments"  will  be  debited;  if  miscellaneous 
receipts,  classes  1,  3,  or  unallotted  class  2,  "Unavail- 
able funds"  will  be  debited. 

143.  The  debit  to  "Treasury  cash"  will  make  the 
amount  again  available  for  requisition  unless  the 
appropriation  is  an  annual  one  and  the  date  is  subse- 
quent to  September  30  of  the  fiscal  year  following  that 
for  which  the  appropriation  was  made. 

144.  The  debit  to  "Allotments"  will  reduce  the  bal- 
ance available  for  encumbrance.  As  explained  in 
paragraph  118,  the  collection  of  miscellaneous  receipts, 
classes  4  and  5,  will,  under  existing  regulations,  act 
automatically  as  an  allotment.  Conversely,  their  de- 
posit will  act  automatically  as  a  withdrawal  of  the 
allotment,  for  on  being  covered  into  the  Treasury  as 
"Indian  moneys,  proceeds  of  labor,"  they  assume  the 
same  status  as  other  moneys  in  that  accoimt,  which 
are  available  to  the  field  only  when  allotted.  Simi- 
larly, an  allotment  under  miscellaneous  receipts,  class 
2,  will  lapse  with  the  deposit  of  the  funds  to  the  credit 
of  the  United  States.  If  the  recommendation  con- 
tained in  paragraph  25  is  adopted,  deposits  of  unal- 
lotted miscellaneous  receipts,  classes  4  and  5,  will  be 
debited  to  "Unavailable  funds." 

145.  The  debit  to  "Unavailable  funds"  will  reduce 
the  imavaUable  balance  in  the  officer's  hands. 

TRANSFER  OF  DISBURSING  OFFICERS'  BALANCES  OF  CONTINUING 
APPROPRIATIONS  (EXHIBIT  45). 

146.  (c)  In  the  appropriation  ledger  for  the  preced- 
ing fiscal  year  the  following  entry  will  be  made : 

Allotments $ 

to 

Disbursing  officer's  cash .  $ 

(b)  In  the  appropriation  ledger  for  the  current 
fiscal  year  the  following  entry  will  be  made : 

Disbursing  officer's  cash $ 

to 
Treasury  cash $ 

147.  There  is  no  good  reason  to  require  fimds  of  this 
nature  to  be  deposited  to  the  credit  of  the  United 
States  at  the  close  of  each  fiscal  year  if  the  officer  may 
require  money  under  the  same  appropriation  for  the 
current  year. 

148.  Entry  "a"  (par.  146)  reduces  the  balances  in 
"Disbursing  officer's  cash"  and  "Allotments"  under 
the'accoimts  for  the  preceding  year,  thus  closing  the 
accounts  to  that  extent,  whereas  entry  "b"  increases 
the  balance  in  the  hands  of  the  disbursing  officer  avail- 
able for  disbursement  on  account  of  current  bills  and 


decreases  the  balance  in  the  Treasury  subject  to  requi- 
sition imder  the  current  year's  allotment. 

149.  In  transferring  balances  from  the  prior  to  the 
current  year  the  amoimt  of  any  encumbrances  that 
remain  irnhquidated  should  be  reserved  if  payment  is 
to  be  made,  in  the  field.  Ordinarily,  however,  there 
will  be  no  necessity  for  making  such  transfers  before 
the  liquidation  of  all  encumbrances  for  the  preceding 
year. 

CLOSING  APPBOPBUTION  LEDGER  (EXHIBIT  46). 

150.  On  or  about  September  30  of  each  year,  after 
which  date  field  disbursing  officers  are  not  allowed  to 
make  payments  from  annual  appropriations  for  preced- 
ing fiscal  years,  all  balances  of  such  appropriations  will 
be  retiirned  to  the  United  States  Treasury. 

151.  At  this  time  the  appropriation  ledger  accounts 
for  the  preceding  year  (including  those  of  continuing 
appropriations)  wiU  be  closed  by  the  following  entry 
(after  the  disbursing  officer's  balances  have  been  de- 
posited or  transferred  as  prescribed  in  paragraphs  142 
to  149) : 

Allotments $ 

to 
Treasury  cash $ 

This  entry  will  cover  the  entire  balance  in  "Allot- 
ments" under  each  appropriation  and  will  be  made 
from  the  notice  of  withdrawal  of  allotment  (Exhibit  46). 
This  notice  wiU  be  prepared  in  the  central  office  from 
the  field  trial  balances  for  the  month  of  September 
and  will  be  sent  to  the  field  for  posting  and  filing. 

152.  The  balance,  if  any,  left  in  "Treasury  cash"  will 
be  equal  to  the  balance  of  "  Encximbrances"  and  wiU 
represent  unliquidated  encumbrances  that  must  be 
settled  through  the  central  office.  Any  such  balances 
will  be  disposed  of  as  directed  in  paragraphs  131  to  136. 

DISBURSING  OFFICERS'  ACCOUNTING. 
GENERAL  THEORY. 

153.  Moneys  for  which  disbursing  officers  are  re- 
quired to  account  will  come  into  their  hands  from  col- 
lections and  from  Treasury  advances.  These  two 
sources  are  respectively  represented  on  the  chart  on 
page  31  by  the  documents  through  which  the  items  are 
brought  into  the  officer's  accounts,  viz,  "Official  re- 
ceipts" and  "Requisitions." 

154.  The  object  to  be  accomplished  by  the  proposed 
system  of  accounts  of  disbursing  officers  of  the  Indian 
Service  is  twofold:  (1)  To  show  the  location  of  all 
money — that  is,  to  show  whether  it  is  on  hand  or  on 
deposit,  and  if  on  deposit,  in  what  bank;  and  (2)  to 
classify  this  money  by  appropriations. 

155.  The  first  object  will  be  accomplished  by  means 
of  a  cash  book  and  a  series  of  check  registers  supple- 
mented by  a  remittance  register,  collectively  referred 
to  herein  as  "cash  records."     The  second  object  will  be 


m 


32 


accomplished  by  the  appropriation  ledger  (Exhibits  2 
to  25).  If  the  disbursing  for  the  field  units  were  han- 
dled independently  of  the  administrative  organization, 
it  would  be  necessary  to  provide  a  separate  appropri- 
ation ledger  for  the  use  of  each  disbursing  officer,  but 
as  practically  all  disbursing  officers  are  identified  with 
the  units  for  which  they  disburse,  it  will  be  simpler  to 
consolidate  the  work  in  a  single  ledger,  which  will  serve 
the  purposes  of  both  the  disbursing  and  the  adminis- 
trative officers.  This  arrangement  appears  particularly 
desirable  in  view  of  the  fact  that  with  four  exceptions  all 
school  superintendents  are  also  disbursing  officers. 

156.  All  funds  for  which  disbursing  officers  will  be 
required  to  account  to  the  auditor  will  be  held  in  one 
or  more  of  the  following  forms:  (1)  On  hand;  (2)  on 
deposit  with  local  banks  to  official  credit;  (3)  on  de- 
posit with  United  States  Treasurer  to  official  credit;  (4) 
on  deposit  in  local  banks  to  credit  of  individual  Indians. 

157.  The  effort  that  has  been  made  at  some  places 
in  the  Indian  Service  to  earmark  funds  by  identifying 
specific  currency  or  bank  deposits  with  certain  appro- 
priations is  not  regarded  as  theoretically  correct,  de- 
sirable, or  necessary. 

158.  The  correct  thiaory  seems  to  be  that  cash  on 
hand  or  on  deposit  is  not  identified  with  any  particu- 
lar appropriation.  Details  of  all  balances  in  appropri- 
ations are  constantly  available  in  the  appropriation 
ledger  and  the  aggregate  of  these  balances  must  at  all 
times  correspond  to  the  aggregate  of  balances  shown 
by  the  cash  records.  Also,  if  deposits  in  "Individual 
Indian  banks"  are  eliminated,  the  aggregate  of  the  bal- 
ances under  "Disbursing  officers'  cash"  in  the  appro- 
priation ledger  will  be  equal  to  the  aggregate  of  the 
balances  shown  by  the  cash  book  and  check  registers 
of  official  depositories. 

159.  Under  this  arrangement  any  transaction  that 
merely  changes  the  location  of  disbursing  officer's  cash 
will  be  entered  in  the  cash  records  only;  any  transac- 
tion that  merely  changes  the  classification  of  appro- 
priations will  be  entered  in  the  appropriation  ledger 
only,  with  the  exception  noted  in  paragraph  176;  any 
transaction  that  changes  the  amount  of  disbursing 
officer's  cash  will  be  entered  in  both  the  cash  records 
and  the  appropriation  ledger,  as  will  also  any  transac- 
tion that  changes  both  the  location  and  the  classifi- 
cation of  moneys. 

160.  The  following  conclusions  therefore  become  ap- 
parent: (1)  Deposits  of  cash  to  official  credit  or  trans- 
fers of  cash  between  official  depositaries  will  be 
recorded  in  the  cash  records  only;  (2)  corrections  made 
on  account  of  the  erroneous  use  of  appropriations  or 
the  erroneous  classffication  of  receipts  will  affect  the 
appropriation  ledger  only  (see  exception  noted  in 
par.  176);  (3)  collections  and  disbursements  made  and 
deposits  to  the  credit  of  the  Treasurer  of  United  States 
will  be  entered  in  both  the  cash  records  and  the  appro- 
priation ledger;  (4)  transfers  of  moneys  held  as  dis- 
bursing officer's  cash  to  individual  Indian  bank  ac- 


counts will  be  entered  in  both  the  cash  records  and 
the  appropriation  ledger. 

161.  Transfers  between  the  bank  accounts  of  indi- 
vidual Indians  will  be  entered  in  both  sets  of  records. 
This  seeming  exception  to  the  above  rules  is  due  to  the 
fact  that  such  transfers  are  separated  into  their  ele- 
ments and  treated  as  disbursements  and  collections 
(see  pars.  139,  140,  200,  201). 

162.  In  order  to  facilitate  a  proper  audit,  it  should  be 
made  as  easy  and  as  simple  as  possible  for  an  officer  to 
accoimt  properly  for  moneys  that  come  into  his  pos- 
session and  as  difficult  and  complex  as  well  as  dangerous 
as  possible  for  him  to  account  for  them  otherwise. 

163.  It  is  believed  that  a  proper  audit  may  be  best 
facilitated  by  using  an  accountable-form  official  receipt 
(Exhibits  51  to  55).  This  official  receipt  will  be  pre- 
pared in  quadruplicate  for  all  collections,  the  original 
going  to  the  payer,  the  duplicate  to  the  auditor,  and 
the  tripUcate  to  the  central  office.  The  fourth  copy 
is  the  disbursing  officer's  original  record  of  the  trans- 
action. The  official  receipts  bear  printed  serial  num- 
bers, and  each  officer  will  be  required  to  accoimt  for 
each  one  issued  to  him.  This  receipt  will  displace  the 
"Certificate  of  payer"  (Form  5-238b),  which  has  little 
or  no  value. 

164.  All  bills  that  may  be  rendered  against  Govern- 
ment debtors,  whether  for  services  or  supplies,  will 
bear  a  conspicuous  notice  that  the  disbursing  officer 
is  required  to  issue  an  official  receipt  for  every  collec- 
tion and  that  no  other  evidence  of  payment  will  be 
recognized. 

165.  Facsimile  copies  of  the  official  receipt  form, 
bearing  a  similar  notice,  wiU  be  framed  and  hung 
conspicuously  in  the  offices  of  all  who  are  authorized 
to  receive  money. 

166.  It  wiU  be  the  duty  of  supervising  officials  to 
see  that  such  notices  are  conspicuously  displayed  in  the 
offices,  to  check  against  the  cash  book  as  many  of  the 
official  receipts  as  may  appear  to  be  necessary  to  estab- 
lish the  integrity  of  the  records,  and  to  verify  the 
correctness  of  the  amounts  shown  on  a  sufficient  num- 
ber of  the  retained  copies  of  official  receipts. 

167.  The  enactment  of  a  statute  making  it  a  penal 
offense  for  an  officer  to  coUect  money  on  accoimt  of  the 
Indian  Service  without  immediately  issuing  his  official 
receipt  therefor  would  be  the  final  step  toward  putting 
this  phase  of  the  work  on  a  satisfactory  basis. 

168.  At  present,  collections  may  be  disposed  of  as 

follows: 

(A)  By  deposit: 

(1)  To  official  credit: 

(a)  With  Treasurer,  U.  S. 

(b)  With  other  depositaries. 

(2)  To  credit  of  individual  Indians 

with  bonded  depositories. 

(3)  To  personal  credit  of  the  dis- 

bursing officer. 

(B)  By  disbursement. 


38 


169.  In  order  to  put  the  records  in  such  shape  that 
they  can  ho  effectively  examuiod  and  to  simplify  the 
audit  of  disbursing  officers'  accounts,  cash  payments 
from  collections  and  direct  deposits  therefrom  to  the 
credit  of  individual  Indians  and  to  the  personal  credit 
of  disbursing  officers  will  be  discontinued.     All  coUec- 

ons  will  be  placed  promptly  to  the  official  credit  of 
the  officer  in  a  tlepositary  selected  for  the  purpose, 
and  transfers  to  individual  Indian  bank  accounts  and 
deposits  to  the  pei-sonal  credit  of  the  officer  will  then 
be  made  by  check. 

170.  The  former  practice  of  permitting  disburse- 
ments to  be  made  in  cash  either  before  or  after  the  money 
is  deposited  to  the  official  credit  of  the  officer  is  unwise 
and  will  be  discontinued  except  for  payments  to 
Indian  pupils  (see  pars.  212  to  218). 

171.  The  practice  followed  by  some  disbursing  offi- 
cers of  paying  vouchers  (other  than  individual  Indian 
money  vouchers)  by  checks  on  two  or  more  deposi- 
taries is  confusing',  and  results  in  an  unnecessary 
increase  of  work  in  the  audit  of  the  accounts.  This 
practice  will  be  discontinued  and  all  public  vouchers 
will  be  paid  by  checks  drawn  on  the  Treasurer  of 
the  United  States  unless  such  a  course  would  result  in 
the  transfer  of  public  funds  to  unauthorized  deposito- 
ries. 

172.  Likewise  the  practice  of  drawing  checks  on 
more  than  one  official  depository  in  payment  of  in- 
dividual Indian  money  vouchers  wiU  be  discontinued 
except  under  unusual  circumstances,  and  no  payment 
on  a  single  voucher  will  be  made  by  checks  on  more 
than  one  depository. 

GENERAL  RECORDS  AND  PROCEDURE. 
CASH  BOOK. 

173.  In  accordance  with  the  theory  advanced  in 
paragraphs  157  and  158,  no  attempt  has  been  made 
in  the  cash  book  (Exhibit  84)  to  classify  moneys  by 
appropriations.  Receipts  on  accountable  warrants 
will  not  be  entered  in  the  cash  book,  for  that  book  is 
designed  to  show  only  collections  and  proceeds  of  checks 
drawn  for  cash  by  disbursing  officers  (see  pars.  212  to 
218)  and  the  disposition  of  such  proceeds.  In  other 
words,  the  balance  shown  by  the  cash  book  will  repre- 
sent at  all  times  the  actual  cash  in  the  possession  of 
the  disbursing  officer. 

174.  A  consolidated  debit  entry  will  be  made  daily 
in  the  cash  book  to  cover  all  the  collections  for  the 
day,  the  total  amount  entered  being  the  sum  of  the 
official  receipts  issued  during  the  day.  This  total  will 
be  analyzed  under  two  heads:  "Collection  vouchers" 
and  "Special  deposits  and  individual  Indian  moneys." 
The  numbers  of  the  official  receipts  will  be  shown 
under  the  heading  "Numbers  of  official  receipts." 

175.  These  official  receipts  will  then  be  assorted  by 
appropriations,  and  consolidated  postings  will  be 
made  to  the  debit  of  "Disbursing  officer's  cash"  on 

5868—17 3 


the  proper  sheets  in  the  appropriation  ledger,  "Allot- 
ments," "Unavailable  funds,"  or  "Individual  trust 
funds"  receiving  credit  as  prescribed  in  paragraphs 
117-120. 

176.  The  total  of  the  column  headed  "Collection 
voucher"  enters  into  the  "Summary  of  disbursing  of- 
ficer's transactions"  in  the  monthly  trial  balance  (see 
pars.  107,  108),  which  in  turn  will  be  checked  against 
"Collection  vouchers"  in  the  general  accounts.  As 
transactions  in  "Special  deposits"  and  "Individual 
Indian  moneys"  are  ignored  in  the  general  accounts,  a 
correction  made  in  the  appropriation  ledger  in  the 
original  classification  of  receipts  as  between  "Special 
deposits"  or  "Individual  Indian  moneys"  and  other 
appropriations  involves  a  corresponding  correction  in 
the  cash  book  (see  entry  of  July  31,  1917,  Exhibit  84.) 

REMITTANCE  REGISTER. 

177.  All  deposits  of  collections  wiU  be  itemized  on 
a  remittance  register  (Exhibit  85).  On  this  register 
spaces  are  provided  for  number,  date,  drawer,  payee, 
indorsers,  drawee  bank,  and  amount. 

178.  The  right-hand  end  of  the  form  consists  of  a 
coupon  of  the  same  width  as  an  ordinary  deposit  slip. 
It  is  printed  on  the  back  of  one  end  of  the  sheet  and 
is  made  to  register  with  the  face  of  that  part  of  the 
principal  sheet  when  folded  over.  In  preparing  a 
form  for  a  remittance,  this  coupon  will  be  folded  back 
on  the  perforated  line  and  a  sheet  of  pencil  carbon 
inserted  beneath  it.  A  description  of  the  items  in- 
cluded in  the  remittance  will  then  be  written  with  an 
indelible  pencil  or  stylographic  pen,  thus  making  at 
the  same  time  a  complete  record  of  remittances  and  a 
deposit  slip. 

179.  The  total  of  each  remittance  will  be  entered  as 
one  item  on  the  credit  side  of  the  cash  book. 

CHECK  REGISTERS. 

180.  Forms  for  three  check  registers  are  submitted 
herewith,  one  for  the  United  States  Treasury  (Exhibit 
87),  one  for  other  official  depositaries  (Exhibit  86), 
and  one  for  individual  Indian  depositaries  (Exhibit  93). 

181.  The  check  register  for  the  United  States  Treas- 
ury is  arranged  to  show  deposits  and  balance  on  the 
left-hand  or  debit  side  of  the  page.  On  the  right-hand 
side  provision  is  made  for  the  nimaber  and  date  of 
check,  name  of  payee,  voucher  number,  and  amount, 
classified  mider  "Disbursement  vouchers,  this  unit," 
"Disbursement  vouchers,  other  umits,"  and  "Other 
checks." 

182.  The  check  register  for  other  official  depositaries 
is  also  arranged  to  show  deposits  and  bank  balance 
on  the  left-hand  side  of  the  page.  On  the  right-hand 
side  provision  is  made  for  the  number  and  date  of 
check,  name  of  payee,  voucher  number,  and  amoimt. 

183.  All  check  register  sheets  are  arranged  to  record 
50  checks  to  the  page.  They  will  be  numbered  in 
foUo,  the  folio  number  forming  all  but  the  last  two 


u 


digits  of  the  check  number.  These  numbers  will  be 
printed  on  the  sheets,  numbers  on  the  left-hand  page 
running  from  0  to  49  and  numbers  on  the  right-hand 
page  from  50  to  99. 

184.  When  preparing  a  requisition  on  the  Secretary 
of  the  Treasury  for  fimds,  the  central  office  will  make 
a  duplicate  thereof  (Exhibit  27),  which  will  serve  as  a 
notice  to  the  field  officer  that  the  funds  are  in  transit. 

]  85.  Upon  receipt  of  advice  from  the  Treasurer  that 
the  amoimt  requisitioned  has  been  credited  to  the 
account  of  the  disbursing  officer,  the  total  of  the 
requisition  will  be  entered  in  the  deposit  column  of 
the  check  register  for  the  United  States  Treasury,  and 
the  amount  advanced  from  each  appropriation  wUl  be 
debited  to  "Disbursing  officer's  cash"  and  credited  to 
"Treasury  cash"  on  the  proper  sheet  of  the  appro- 
priation ledger.     (See  par.  116.) 

186.  Similarly,  upon  the  deposit  of  cash  to  the  offi- 
cial credit  of  the  officer  or  the  transfer  of  funds  between 
depositories,  postings  will  be  made  to  the  "Deposit'' 
column  of  the  register  for  the  receiving  depositary. 

187.  The  check  register  for  individual  Indian  banks 
is  discussed  in  paragraph  193. 

INDIVIDUAL  INDIAN  BANK  ACCOUNTS. 

IN  GENERAL. 

188.  Paragraph  101  of  "  Regulations  concerning  the 
handling  of  individual  Indian  moneys,"  approved  by 
the  Secretary  of  the  Interior  July  14,  1913,  provides 
that— 

Immediately  upon  the  determination  of  any  funds  in  the  hands 
of  a  disbursing  officer  as  the  property  of  an  individual  Indian,  the 
fundH  must  be  deposited  to  the  Indian's  cr6dit  in  a  bank  bonded 
to  the  United  States  *  »  *  unless  *  *  *  the  officer  has 
authority  to  pay  the  funds  to  the  Indian  owner;  in  the  latter  event 
the  officer  must  make  immediate  payment. 

189.  These  deposits  will  be  made  either  to  time  ac- 
counts or  to  open  accounts.  Both  will  draw  interest, 
wliich  will  be  credited  on  June  30  and  December  31. 
Withdrawals  will  be  made  by  checks  signed  by  or  on 
behalf  of  the  Indian  depositor  and  covmtersigned  by 
tlie  disbureing  officer. 

190.  The  necessary  records  for  handling  individual 
Indian  bank  transactions  are  (1)  individual  accomit 
ledgers,  (2)  check  register,  and  (3)  journal  vouchers 
covering  deposits  to,  transfers  between,  and  payments 
from,  accoimts. 

INDIVIDUAL    INDIAN    ACCOLNT    LEDGER     (EXHIBIT    94). 

191.  This  ledger  sheet  replaces  Form  5-142,  now  in 
use  and  is  similar  in  design  to  the  standard  depositors' 
ledger  used  by  banks. 

192.  A  separate  account  wUl  be  opened  with  each 
Indian  for  whom  moneys  are  to  be  deposited,  and  to 
each  new  account  will  be  given  the  next  consecutive 
number  in  the  series  assigned  to  the  bank  in  which 
the  deposit  is  made — that  is  to  say,  a  series  of  numbers 


wUl  be  assigned  to  each  bank  when  it  is  designated  as 
a  depository  and  all  individual  accounts  opened  in 
this  bank  wiU  be  consecutively  numbered.  AU  sheets 
will  then  be  arranged  in  the  order  of  the  numbers  of 
their  accoimts,  and  index  sheets  bearing  the  name  of 
the  bank  will  be  inserted  immediately  in  front  of  the 
first  account  in  each  bank. 

CHECK  REGISTER  (EXHIBIT  93). 

19;i.  The  check  books  formerly  in  use  wiU  be  aban- 
doned, and  a  check  register  and  checks  in  pads  will  be 
substituted  therefor.  This  check  register  is  designed 
as  a  loose-leaf  record,  consisting  of  sheets  for  each  de- 
positary bank  grouped  in  a  binder  behind  properly 
indexed  guides.  These  sheets  wUl  record  50  checks  to 
the  page  and  will  be  numbered  in  folio,  the  folio  num- 
ber forming  aU  but  the  last  two  digits  of  the  check 
number.  The  columns  on  the  left-hand  side  of  the 
page  will  show  deposits  and  balance  and  columns  on 
the  right-hand  side  will  show  tlie  number  and  date  of 
check,  number  of  authority  for  issue,  payee,  for  what 
issued,  depositor  and  account  number  to  be  charged, 
amount,  and  total  for  the  month. 

JOURNAL  VOUCHERS. 

194.  The  foUowing  journal  vouchers  wUl  be  used: 
(1)  "Deposits  to  credit  of  individual  Indians"  (Ex- 
hibits 34,  35,  36),  (2)  "Transfers  between  individual 
Indian  bank  accounts"  (Exhibits  31,  32,  33),  (3)  "Mis- 
cellaneous journal  voucher'"  (Exhibits  40,  42).  These 
forms  are  described  in  paragraphs  86  to  90. 

PROCEDURE. 
Deposhs. 

195.  For  all  deposits  to  be  made  in  any  bank  at  any 
one  time  the  form  "Deposits  to  credit  of  individual 
Indians"  (Exhibits  34,  35,  36)  wiU  be  prepared  in 
triplicate,  showing,  on  the  duplicate,  the  appropria- 
tions to  be  credited.  All  three  copies  of  this  form 
wUl  be  turned  over  to  the  clerk  in  charge  of  the 
disbursing  officer's  official  account,  who  wiU  verify 
the  total  and  draw  a  single  check  in  favor  of  the  bank, 
placing  the  number  of  this  check  on  all  copies  in  the 
space  provided  for  that  purpose.  He  wUl  then  mail 
the  original  (Exhibit  34)  with  the  check  and  send  the 
triplicate  (Exhibit  36)  to  the  clerk  in  charge  of  bank 
accounts.  Individual  ledger  accounts  will  be  posted 
from  this  triplicate  and  the  total  wUl  be  posted  m  the 
deposit  column  of  the  proper  check  register. 

196.  From  the  duplicate  copy  (Exhibit  35)  the  clerk 
in  charge  of  the  appropriation  ledger  will  make  the 
necessary  entries  to  adjust  appropriations,  as  outlined 
in  paragraph  138. 

197.  When  the  depositories  have  furnished  quar- 
terly statements  of  individual  accounts  for  the  periods 
ending  June  30  and  December  31  the  interest  credited 
to  each  individual  wUl  be  entered  on  his  ledger  account 


35 


and  the  total  credited  to  all  individuals,  as  shown  by 
a  summary  statement  from  the  banks,  wUl  be  entered 
in  tlie  "Deposit"  column  of  the  check  register  (see 
pars.  90,  121). 

Disbursements. 

198.  AU  checks  should  be  drawn  from  entries  in  the 
chock  register — that  is,  the  entry  in  the  register  should 
be  made  first  and  the  check  should  be  written  there- 
from. This  method  will  insure  a  complete  record  of 
all  checks  drawn. 

199.  The  individual  ledger  accounts  will  be  posted 
from  the  register  and  the  items  checked  off  as  posted. 
It  will  be  observed  that  with  no  additional  labor  a 
control  is  thus  established  for  the  accounts  carried  in 
each  depository. 

Transfers  between  bank  accounts. 

200.  Transfers  between  bank  accounts  will  be  sep- 
arated into  their  elements  and  treated  as  disburse- 
ments and  collections— that  is,  a  transfer  will  be  made 
by  drawing  a  check  of  tlie  same  series  that  is  used  for 
ordinary  disbursements,  recording  it,  and  including 
its  amount  in  the  "total  payments  reported  to  the 
appropriation  ledger  clerk  (see  par.  202). 

201.  For  all  such  transfers  the  form  "Transfers  be- 
tween individual  Indian  bank  accounts"  (Exhibits  31, 
32,  33)  will  be  prepared.  This  will  be  treated  in  the 
same  manner  as  "Deposits  to  the  credit  of  individual 
Indians,"  outlined  in  paragraphs  195,  196.  The  ap- 
propriation ledger  entries  to  be  made  for  this  purpose 
are  described  in  paragraphs  139,  140. 

Reports  to  Appropriation  Ledger  Cleric. 

202.  At  the  end  of  each  month  the  clerk  in  charge 
of  bank  accounts  wiU  prepare  a  miscellaneous  journal 
voucher  covering  all  disbursements  from  these  ac- 
counts during  the  month  and  showing  the  closing  bal- 
ance.    This  entry  will  be  made  as  follows : 

Individual  trust  funds $ 

to 

Individual  Indian  banks, 

controlling  account $ 

Exhibit  40  fully  illustrates  the  procedure. 

203.  For  interest  credited  a  journal  voucher  will  be 
prepared  on  the  same  form,  the  entry  being: 

Individual    Indian    banks, 

controlluig  account $ 

to 

Individual  trust  f imds . $ 

Exhibit  42  illustrates  the  procedure  in  this  case. 

Control. 

204.  If  paragraphs  138  to  141,  which  outline  entries 
in  the  appropriation  ledger  on  account  of  movement  of 
money  carried  as  "Individual  Indian  bank  accounts," 
are  considered  in  connection  with  the  foregoing  discus- 


sion of  disbursing  officer's  procedure,  it  will  be  observed 
that  "Individual  Indian  banks,  controlling  account" 
m  the  appropriation  ledger  wiU  receive  summary 
debits  And  credits  of  all  transactions  recorded  in  the 
individual  ledger  accounts.  The  balance  in  this  ac- 
coimt  wiU  therefore  control  the  balances  shown  in  the 
check  registers  of  depositary  banks,  which  in  turn,  as 
explained  in  paragraphs  195  to  199,  will  control  the 
balances  in  the  individual  accounts  carried  in  the  re- 
spective banks. 

VeriflcaOon  at  Interest  Credits. 

205.  Under  the  present  system,  on  account  of  the 
volume  of  business,  it  is  a  laborious  task  to  verify  the 
interest  credits  to  individual  accounts  in  the  field  and 
in  the  auditor's  office. 

206.  These  credits  should  undoubtedly  be  verified, 
and  in  order  to  facilitate  their  verification  in  the 
auditor's  office  it  is  desirable  that  instructions  be 
issued  by  the  Commissioner  of  Indian  Affairs  requir- 
ing depositary  banks  to  submit  semiannual  consoU- 
dated  statements  including  all  accounts  and  showiug 
total  debits,  total  credits,  total  balance  for  each  day 
during  the  period,  and  the  aggregate  interest  credit  at 
the  close  of  the  period. 

207.  This  credit  can  be  verified  mechanically  with 
considerable  rapidity,  and  a  test  audit  of  the  credits 
to  individual  accounts  will  then  be  made. 

INDIVIDUAL  INDIAN  MONEYS.  PUPILS. 

208.  Practically  all  individual  Indian  moneys  of 
pupils  wiU  be  carried  to  the  official  credit  of  disbursing 
officers.  If  carried  as  "Bank  accounts "  (see  regulation 
quoted  in  par.  211)  they  will  be  treated  in  the  same 
manner  as  other  individual  Indian  bank  accoxmts. 
There  will  be  no  objection  to  depositing  these  funds 
to  the  credit  of  individual  pupils,  but  as  the  amounts 
are  small  the  alternative  plan  is  beheved  to  be  more 
desirable. 

209.  Whatever  plan  is  followed,  the  accounts  of 
pupils  win  be  carried  on  the  regular  individual  ledger 
sheet  (Exhibit  94).  The  accoimts  will  be  numbered 
consecutively  and  the  sheets  will  be  fUed  in  numerical 
order. 

210.  This  ledger  will  be  controlled  either  by  the  ac- 
count "Individual  Indian  moneys,  pupils"  or  the  ac-- 
count  "Individual  Indian  banks,  controlling  account" 
in  the  appropriation  ledger;  by  the  first  if  the  fimds 
are  carried  to  the  official  credit  of  the  disbursing 
officer  and  by  the  second  if  they  are  deposited  to  the 
credit  of  individual  pupils. 

211.  Paragraphs  91  to  97  of  "Regulations  concern- 
ing the  handling  of  mdividual  Indian  money,"  ap- 
proved by  the  Secretary  of  the  Interior  July  14,  1913, 
make  the  following  provisions  as  to  these  funds : 

91.  Any  money  belonging  to  a  pupil  of  an  Indian  boarding  school , 
as  a  pupil  rather  than  a  member  of  his  tribe,  in  or  coming  into  the 
custody  of  the  disbursing  officer  of  the  school,  except  as  provided 


36 


in  paragraph  129,  must  be  reported  on  the  'Schedule  and  voucher 
for  individual  pupils'  money"  (Form  5-284),  known  as  pupils' 
voucher,  and  reported  on  the  account  current  as  "Individual  Indian 
money,  pupils'." 

92.  A  pupils'  voucher  must  be  submitted  with  each  account 
unless  no  such  funds  are  included  in  said  account. 

93.  An  officer  may  hold  pupils'  money  in  his  official  account,  dis- 
bursing it  in  accordance  with  paragraph  11.  or  in  accordance  with 
sijecial  authorities  he  receives,  or  he  may  deposit  them  [it]  under 
paragraph  lOlff,  and  approve  checks  under  the  authority  of  para- 
graph 11,  or  in  compliance  with  special  authorities. 

94.  When  convenient  a  pupil  should  receipt  on  the  voucher  for 
each  cash  payment  when  made  to  him.  However,  he  must  not 
receipt  on  the  voucher  until  after  the  amount  for  which  he  is  to 
receipt  has  been  entered  thereon,  when  his  signature  should  be 
affixed  opposite  thereto. 

95.  If  at  the  time  of  a  cash  payment  it  is  inconvenient  to  secure 
the  pupil's  signature  on  the  voucher,  the  same  should  be  taken  on 
Form  5-927. 

96.  If  two  or  more  cash  payments  are  made  to  the  same  pupil 
diuing  a  quarter  on  the  voucher,  each  must  be  listed  separately 
and  on  a  separate  line.  When  it  is  convenient  a  pupil's  receipt 
should  be  taken  on  the  voucher  after  he  has  receipted  on  Form 
5-927,  and  the  latter  receipt  returned  to  him.  In  such  cases,  if  two 
or  more  payments  have  been  made  to  the  same  pupil  during  the 
quarter,  for  which  cash  receipts  on  Form  5-927  have  been  taken, 
the  cash  receipt  entries  on  the  voucher  covering  these  items  should 
appear  as  follows: 


.\moimt 
paid. 

Date  of 
cash  pay- 
ment, etc. 

Signature. 

1 

$20.00 
13.50 

July  20 
Sept.  31 

Marion  Taylor.     ' 

i 

133.50 

The  amount  receipted  for  should  appear  under  the  dates  of 
payment. 

97.  If  a  pupil's  receipt  for  cash  payments  is  not  secured  on  the 
voucher,  the  original  receipts  on  Form  5-927  must  be  submitted 
with  the  original  voucher  and  clearly  identified  in  the  ' '  Remarks  " 
column. 

212.  The  system  of  cash  payments  provided  for  in 
those  regulations  is  beUeved  to  be  bad.  In  lieu 
thereof,  cash  payments,  when  considered  necessary 
or  desirable,  will  be  handled  through  an  "imprest"  or 
petty  cash  system  A  check  will  be  drawn  for  cash 
in  an  amount  sufficient  to  meet  the  probable  require- 


ments for,  sny,  two  weeks  and  delivered  to  the  pupils' 
cashier.  The  amount  of  this  check  wiU  be  debited  in 
the  cash  book  (Exhibit  84)  to  "Pupils'  cashier," 
the  posting  being  made  from  the  check  register. 

213.  Instead  of  signing  separate  receipts  and  also 
receipting  on  the  voucher  for  payments,  pupils  will  be 
provided  with  check  books  and  will  draw  checks  for 
all  funds  which  they  may  require  and  which  may,  in 
the  discretion  of  the  proper  school  officials,  be  properly 
payable  to  them. 

214.  These  checks  will  bear  the  account  numbers  of 
the  individual  pupils.  They  will  be  nonnegotiable,  but 
they  wiU  provide  a  certain  amount  of  business  training 
for  the  pupils  and  will  serve  as  vouchers  to  the  disburs- 
ing officer's  accounts.  Stubs  may  be  so  arranged  that 
the  pupil  can  carry  his  own  account,  which  he  may 
check  up  periodically  with  the  office  records. 

215.  As  pupils'  checks  are  paid  their  amounts  will 
be  debited  to  the  proper  individual  accounts  and  new 
balances  extended. 

216.  On  the  last  day  of  each  month  and  at  such 
intermediate  times  as  his  fund  may  require  replenish- 
ing the  pupils'  cashier  will' prepare  a  journal  voucher 
(Exhibit  39)  for  the  appropriation  ledger  clerk  and 
submit  it,  together  with  his  canceled  checks,  through 
the  disbursing  officer.  The  disbursing  officer  will 
examine  the  voucher  and  the  canceled  checks  and 
give  the  pupils'  cashier  proper  credit  in  the  cash  book, 
retaining  the  canceled  checks  for  file  with  his  quarterly 
accounts. 

217.  Also,  unless  the  petty  cash  fund  is  to  be  re- 
duced, he  wiU  draw  a  check  for  cash  in  the  exact 
amount  of  the  canceled  checks  submitted  and  dehver 
it  to  the  pupils'  cashier.  By  this  system  the  pupils' 
cashier  will  always  have  in  his  possession  cash  or 
canceled  checks  of  pupils  for  the  exact  amount  of  the 
"imprest"  fund. 

218.  Upon  reimbtu*sing  the  pupils'  cashier  as  de- 
scribed above,  the  disbursing  officer  wiU  check  up  the 
balance  of  cash  held  by  him  and,  at  least  monthly, 
will  see  that  the  aggregate  of  balances  shown  by  the 
pupils'  ledger  agrees  with  the  proper  controlling  account 
(see  par.  210). 


GENERAL  ACCOUNTING. 


219.  "  General  accounting,' '  a^  the  term  is  here  used, 
embraces  the  systematic  recording  of  all  transactions 
tliat  result  in  the  acquisition,  disposition,  or  change 
in  form  or  ownership  of  property,  exclusive  of  cash. 

220.  Cash  does  not  enter  into  the  field  general 
accounts  except  as  its  movements  liquidate  assets  or 
liabilities  of  the  respective  units.  The  movements  of 
cash  are  fuUy  recorded  in  the  appropriation  accounts 
already  described. 

ANALYSIS  OF  ACCOUNTS. 

221.  General  accoimts  will  be  kept  for  each  unit 
(such  as  agency,  school,  or  irrigation  project),  regard- 
less of  appropriations.  Fund  accounts  for  each  unit 
wiU  be  kept  by  appropriations.  The  general  accounts 
kept  under  each  unit  will  record  the  movements  of 

14  classes  of  assets  (recap,  accounts  1  to  14,  inclu- 
sive)   and   3   classes    of   liabilities    (recap,    accomits 

15  to  17,  inclusive).  Such  movements  will  be  ex- 
plained by  11  nominal  accounts  (recap,  accounts  18 
to  28,  inclusive).  The  excess  of  the  assets  over  the 
liabilities  of  a  unit  will  be  shown  at  the  end  of  each 
fiscal  year  by  a  surplus  account  (recap,  account  29). 
There  are  29  general  ledger  or  recap,  accoimts,  classi- 
fied as  follows: 

I.     FIXED    ASSETS   (u.   S.^. 

1.  Unappraised  public  domain  (par.  222). 

2.  Land  and  improvements  fpar.  22:i). 

3.  ISuildings  and  plant  (par.  224). 

4.  Equipment  (par.  225). 

5.  Live  stock  (par.  226). 

II.     CURRENT   ASSET.S. 


6.  Stores  (pars.  227-235). 


;36). 


7.  Freight  and  handling  (par 

8.  Local  products  (par.  237). 

9.  Accounts  receivable  (par.  238). 

III.     FIXKD    ASSETS   (THIBAI,). 

10.  UnappraisiBd  tribal  domain  (par.  222). 
il.  Land  and  improvemonts  (par.  223). 

12.  Huildings  and  plant  (par.  224i. 

13.  Equipment  (par.  225). 

14.  Live  stock  (par.  226). 

IV.     CURRENT  LIABILITIES. 

15.  Salaries  and  wages  payable  (par.  240). 

16.  Freight  and  tran.«portation  payable  (par.  241)'. 

17.  Sundry  accounts  payable  (par.  242). 

V.    VOUCHER  ACCOUNTS. 

18.  Collection  vouchers  (pars.  243,  244). 

19.  Disbursement  vouchers  (pars.  245,246). 

20.  Transfer  vouchers  issued  (par.  247). 

21.  Transfer  vouchers  received  (par.  248). 


VI.    EXPENSE   A.VD   INCOME   ACCOUNT. 


22.  Operating  expense  (par.  249). 

23.  Operating  income  (par.  250). 

24.  Other  income  (par.  251). 

VII.    EXTRAORDINARY   CHARGES. 

25.  Contingencies  and  losses  (pars.  254-258). 

26.  Per  capita,  pro  rata,  and  other  payments  to  Indians  (par.  259). 

27.  Prior  year  expense  (pars.  260,  261). 

28.  Prior  year  income  (par.  262). 

VIII.    CLOSIKO   ACCOUNT. 

29.  Surplus  (par.  263). 

222.  "Unappraised  public  domain"  is  a  property, 
asset,  or  real  account  which  merely  recognizes  the  ex- 
istence, at  the  unit  on  whose  books  this  account  ap- 
pears, of  a  tract  or  tracts  of  public  lands  reserved  or 
set  aside  from  the  public  domain  for  the  use  of  the 
Indian  Service.  Such  tracts  have  not  been  appraised 
and  were  not  obtained  by  the  Indian  Service  by  pur- 
chase (thus  differing  from  land  and  improvements), 
but  are  really  assets  of  the  unit  so  long  as  they  are 
available  for  use.  In  order  to  get  these  assets  on  the 
balance  sheet  of  the  unit,  a  nominal  valuation  of  $1  is 
assumed,  for  nothing  without  an  indicated  valuation 
can  be  recorded  in  books  of  accotmt.  No  entries  will 
be  made  in  this  account  so  long  as  the  public  domain 
remains  in  the  reservation,  but  if  it  should  be  finally 
disposed  of  in  its  entirety,  either  by  withdrawal  by 
the  United  States  Government  or  by  sale  or  transfer 
to  Indiaits,  this  accoimt  will  be  closed. 

UNAPPRAISED    PUBLIC   DOMAIN. 


1.  With  a  nominal  valuation  of  tl 
merely  to  recognize  the  existence  of  un- 
appraised public  domain  reserved  for 
use  of  tha  service,  at  the  same  time  cred- 
iting "Surplus." 

(The  debit  balance  of  this  account  rep- 
resents fL\ed  assets  and  will  be  included 
in  the  balance  sheet. 1 


1.  With  the  nominal  valuation  of  il 
if  all  unappraised  publicdomainis  with- 
drawn from  the  reservation,  allotted,  or 
tran.sferred  to  Indians,  at  the  same  time 
debiting  "Surplus." 

2.  With  the  nominal  valuation  of  $1 
if  all  public  domain  is  sold,  at  the  same 
time  debiting  ".Accounts  receivable." 


223.  "Land  and  improvements"  is  a  property,  asset, 
or  real  account  which  represents  the  purchase  price  or, 
if  that  is  not  known,  at  least  the  estimated  purchase 
price  of  all  tracts  of  land  and  permanent  improve- 
ments thereon  (except  buildings),  including,  in  addi- 
tion to  the  first  cost  of  the  land,  all  permanent  im- 
provements made  after  purchase,  such  as  grading,  fill- 
ing in,  sodding,  terracing,  planting  trees  and  shrubs, 
ditching,  digging  canals,  laying  riprap,  fencing,  sur- 
vejdng,  and  monumenting.  A  fixed  property  card 
(Exhibit  103)  will  be  prepared  for  each  of  these  tracts, 
showing  its  location,  cost,  and  character  in  sufficient 
detail  to  identify  it.  As  improvements  are  made  on 
land  their  cost  will  appear  first  in  a  cost  account  (see 
par.  272).    When  the  project  is  completed  "Land  and 


(W) 


38 


improvements"  will  be  debited  and  the  cost  account 
credited  with  the  cost  of  the  improvements  (see  par. 
336).  This  amount  should  be  entered  on  the  fixed 
property  cards  for  "Land  and  improvements."  If 
the  tract  on  which  the  improvements  have  been  made 
is  not  mcluded  in  the  card  inventory  a  new  card 
should  be  prepared;  otherwise  the  cost  of  the  con- 
struction or  improvement  work  may  be  added  to  the 
card  prepared  for  the  tract  of  land  improved. 

LAND   AND   IMPROVEMENTS. 


CREDIT. 

1.  With  the  book  vahiation  of  land 
sold,  at  the  same  time  debiting  '•  Ac- 
counts receivaliie. " 

2.  With  the  book  valuation  of  per- 
manent improvements  destroyed,  at  the 
sanie  time  debiting  "  ( biitingencies 
and  lo-sses." 

:i.  With  the  book  vahie  of  land  and  hn- 
provements  transferred  to  another  unit, 
at  the  same  time  debiting  "Transfer 
vouchers  issued." 


1.  With  first  cost  of  all  land  and  im- 
provements purchased,  at  the  same 
time  crediting  "Simdrv  accounts  pav- 
able." 

2.  With  tlie  cost  of  permanent  im- 
provements subsequently  made  on 
land,  at  the  same  time  crediting  either 
*'  Operating  expense,"  or,  if  improve- 
ments be  made  bv  other  than  Govern- 
ment agencies,  "foundry  accounts  pay- 
able". 

(The  debit  balance  of  litis  account 
represents  fixed  as.sets  and  will  be  in- 
cluded in  the  balance  sheet.) 

224.  " Buildings  and  plant"  is  a  property,  asset,  or 
real  account  which  indicates  the  cost  or  the  estimated 
cost  of  all  buildings  and  inclosed  permanent  or  sta- 
tionary machinery  in  the  possession  of  (he  unit  and 
owned  by  the  United  States  Government.  Equip- 
ment should  not  be  included  as  part  of  the  plant. 
Plant  should  consist  only  of  heavy  and  station- 
ary machinery  that  may  properly  be  considered  a  part 
of  the  inclosing  buildings,  such  as  elevators,  electric 
wirings,  dumb-waiters,  furnaces,  chandeliers,  or  fire- 
places. (In  this  connection  see  par.  225,  describing 
equipment.)  From  time  to  time,  as  permanent  im- 
provements arc  made  in  buildings,  this  account  will  be 
debited  and  the  construction  and  engineering  cost 
accounts  credited.     (See  par.  336.) 

BUILDINGS   AND   PLANT. 


1.  with  cost  price  of  all  buildings  and 
plant  purchased,  at  the  .same  tune 
crediting  "Sundry  accounts  payable." 

2.  With  cost  of  buildings  and  plant 
constructed  or  betterments  made  by 
local  .shoi)S  of  the  u'lit,  at  the  same  time 
crediting  "Operating  expense." 

(The  deliit  balance  of  this  account 
represents  fixed  assets  and  will  be  in- 
cluded in  the  balance  sheet.) 


1.  With  book  value  of  buiidings  and 
plant  sold,  at  the  same  time  debituig 
"Accounts  receivalile." 

2.  With  book  value  of  buildings  and 
plant  destroyed,  at  tlie  same  time  debit- 
mg  "Ckintingencies  and  losses." 

S.  With  book  value  of  buildings  and 
plant  transferred  to  other  units,  at  the 
same  time  deliltiiig  "Transfer  vouchers 
issued." 


225.  "Equipment"  is  a  property,  asset,  or  real 
account  which  indicates  the  cost  or  the  estimated  cost 
of  all  fixed  or  lasting  property  not  included  in  "Land 
and  improvements"  or  in  "Buildings  and  plant"  (see 
par.  222  to  224),  which  is  used  in  the  conduct  of  busi- 
ness. Equipment  and  other  real  or  fixed  assets  may 
be  distinguished  from  expendable  property,  such  as 
supplies  and  material,  because  fixed  assets  do  not 
materially  change  form  in  the  course  of  their  use, 
whereas  supplies  and  material  disappear  as  such  when 
used.  "Equipment"  represents  the  value  of  furniture, 
tools,  implements,  wagons,  automobiles,  motorcycles, 
and  other  movable  articles  that  are  not  materially 


changed  by  use.  This  account  will  receive  many 
debits  by  reason  of  frequent  purchases  and  issues  from 
stores  and  many  credits  through  losses,  breakages,  and 
transfers.  All  items  of  property  that  do  not  properly 
or  naturally  fall  into  one  of  the  other  general  classi- 
fications of  fixed  assets  shoxild  be  classified  under  this 
heading. 


EQUIPMENT. 


CBEDIT. 


1.  Witb  purchases,  at  the  same  time 
crediting  "Sundry  accounts  payable." 

2.  With  stores  issued,  at  the  same 
time  crediting  "Stores"  and  "Freight 
and  Handling." 

3.  With  equipment  acquired  by  con- 
struction, at  the  same  time  crediting 
"Operating  expense." 

4.  With  transfers  from  another  unit, 
at  the  same  time  crediting  "Transfer 
vouchers  received." 

(The  debit  balance  of  this  account 
represents  iixed  assets  and  will  be  In- 
cluded in  the  balance  sheet.) 


1.  With  book  valuation  of  equipment 
lost,  destroyed,  or  stolen,  at  the  same 
time  debiting  "<  ontingencies  and  loss- 
es." 

2.  With  book  valuation  of  equipment 
transferred  toanotherunil  ofthe service, 
at  the  same  time  debiting  "Transfer 
vouchers  issued." 

3.  With  book  valuation  of  equipment 
dropped  from  account  by  sale,  at  the 
same  time  debiting  "Accounts  receiv- 
able." 


226.  "Live  stock"  is  a  property,  asset,  or  real 
account  which  indicates  the  cost  or  estimated  value 
of  aU  live  stock  at  the  unit,  \^hether  to  be  used  as 
work  animals,  for  breeding,  or  for  subsistence.  This 
classification  will  include  horses,  nu  les,  sheep,  goats, 
cattle,  pigs,  and  other  animals.  Debits  to  this  ac- 
count will  be  made  as  a  result  of  puj-chases  and  of 
natural  increases.  Credits  will  be  mat'e  as  animals  die, 
or  are  sold,  lost,  stolen   or  trunsf erred. 


LIVE    STOCK. 


DEBIT. 


CRKDII. 


1.  Witb  purchases,  at  the  same  time 
crediting  "Sundry  accounts  payable. ' ' 

2.  With  natural  increases  (by  birth), 
at  the  same  time  crediting  "Operating 
expense." 

3.  With  book  value  of  animals  re- 
ceived by  transfer  from  another  unit,  at 
the  same  time  crediting  "Transfer 
vouchers  received." 

(The  debit  balance  of  this  account 
represents  fixed  assets  and  will  lie  in- 
cluded in  the  balance  sheet.) 


1.  With  book  valuation  of  animals 
slaughtered  for  subsistence,  at  the  same 
time  debiting  "Local  products"  or 
"Operating  expense." 

2.  With  book  valuation  of  animals 
dropped  from  account  by  reason  of 
losses  by  death,  theft,  or  otherwise,  at 
the  same  time  delating  "Contingencies 
and  losses." 

3.  With  book  valuation  of  animals 
transferred  to  other  units  of  the  service, 
at  the  same  time  crediting  "Transfer 
vouchers  issued. " 


227.  "Stores"  is  a  property,  asset,  or  real  account 
wliich  represents  the  cost  price  <  f  unused  property 
held  in  stock  for  future  issiie. 

STORES — THEORY   OF   COSTS. 

228.  The  cost  of  supplies  issued  from  the  local  storehouse  to  the 
different  departments  of  the  unit  may  be  said  to  include  the  follow- 
ing elements:  (1)  Prime  cost,  per  contract;  (2)  overhead  expenses  of 
contracting  for  and  ordering  supplies  in  the  central  ofhce;  (3)  cost 
of  transporting  such  supplies  from  central  warehouses  in  Chicago, 
St.  Louis,  and  San  Francisco,  or  other  points,  to  storehouses  in  the 
field,  including  (a)  salaries  and  wages  at  warehouses,  {b)  cartage  in 
and  cartage  out,  (c)  all  other  expenses  of  operating  warehouses,  (rf) 
freight  from  central  warehouses  to  field  storerooms;  (4)  cost  of  hand- 
ling supplies  in  local  storehouses  from  date  of  receipt  to  date  of 
issue,  including  (a)  cartage  and  delivery,  (6)  salaries  and  wages  of 
storekeepers  and  assistants,  laborers,  etc.,  (c)  all  other  expenses  of 
operating  storeroom. 

229.  The  cost  of  purchasing  and  handling  supplies  should  be 
added  to  the  prime  cost  of  all  supplies  used  in  any  activity  in 
order  to  determine  the  cost  of  that  activity;  in  other  words,  the  cost 
of  supplies  must  be  determined  by  computing  the  total  expendi- 
ture incident  to  their  acquisition  and  their  delivery  at  the  places 
where  they  are  needed. 


(T8) 


39 


STOBES — APPLIED   COSTS. 

230.  This  theory  should  not  be  lost  sight  of,  b>it  all  supplies 
should  be  followed  from  contractor  to  central  warehouses  and  from 
central  warehouses  to  local  storehouses  at  prime  cost  and  should  be 
issued  at  prime  cost  plus  a  percentage  to  cover  costs  of  handling, 
freight,  cartage,  and  storage.  Therefore  the  cost  of  supplies  other 
than  the  prime  cost  will  not  appear  until  the  supplies  are  actually 
issued. 

231.  The  cost  of  stores  on  hand  will  therefore  l>e  represented  by 
two  recap,  accounts — "Stores,"  the  prime  cost,  and  'Freight  and 
handling,"  the  undistributed  or  indirect  cost. 

232.  The  account  'Indirect  cost  of  supplies,"  in  the  cost  ledger 
will  contain  all  charges  incident  to  the  purchase,  handling,  and 
storage  of  supplies,  including  pro  rata  charge  for  services  of  the 
central  warehouses,  transportation  and  cartage  on  supplies,  and  all 
charges  for  handling  supplies  at  local  storeroom.  At  the  end  of 
each  month  the  total  of  this  account  will  be  carried  to  the  debit 
of  "Freight  and  handling"  and  a  corresponding  credit  will  be 
made  to  "Operating  expense"  under  ''Transfers."  in  the  cost 
account  "Indirect  cost  of  supplies." 

233.  It  is  technically  correct  to  add  the  cost  of  handling  each 
article  of  supplies  to  the  prime  cost  of  the  article,  but  the  cost  of 
handling  can  not  be  exactly  determined,  in  view  of  the  fact  that 
the  expenses  of  the  central  office  and  the  expenses  of  the  central 
warehouses  can  not  be  definitely  allocated  to  any  particular  requisi- 
tion. 

234.  In  practice,  the  total  cost  of  handling  supplies  may  be 
allocated  to  the  several  projects  whereon  the  supplies  were  used, 
on  the  theory  that  the  ratio  of  consumption  of  supplies  to  the  cost 
of  handling  is  constant,  or  practically  so. 

235.  I'^or  this  purpose,  at  the  close  of  each  month  the  percentage 
which  "Freight  and  handling"  bears  to  "Stores"  will  be  deter- 
mined bj'  comparing  the  balances  of  these  two  accounts  as  shown 
by  the  recap.  This  percentage  will  be  added  to  the  amount  of  all 
requisitions  covering  issues  during  the  following  month.  (^See  note 
following  Transaction  12.) 

STORES. 


DEBIT. 

1.  With  purchases,  at  the  .same  time 
crediting  "Sundry  accounts  payable  " 

2.  With  transfers  of  stores  trom  other 
units,  at  the  same  time  croditing"Tran.s- 
fer  vouchers  received. " 

(The  debit  balance  of  this  account 
represents  current  assets  and  will  be 
included  m  the  l)alance  sheet.) 


CREDIT. 

1.  With  booli  value  of  Stores  issued,  at 
the  same  time  debiting  the  proper  ex- 
pense or  asset  accoimts  alTected. 

2.  With  book  value  of  stores  destroyed 
by  lire,  tornado,  flood,  or  otherwise,'  at 
tlio  same  time  debiting  "Contingencies 
and  losses. " 

3.  With  book  value  of  all  stores  trans- 
ferred to  other  units,  at  the  same  time 
debiting  "Transfer  vouchers  issued.'' 

236.  "Freiglit  and  htuidliiig"  is  an  asset  or  real 
account  which  indicates  the  undistributed  charges  for 
the  purchase,  transportation,  storage,  and  delivery  of 
supplies.  It  represents  an  additional  cost  of  stores 
and  may  therefore  be  considered  as  increasing  tlie  asset 
value  of  stores. 


FREIGHT   A.ND   HANDLING. 


CREDIT. 


1.  .\t  the  end  of  each  month  with  the 
net  total  of  the  cost  account  "Indirect 
cost  of  supplies,"  at  the  same  lime  cred- 
iting "Operating  expense." 

(The  debit  balance  of  this  account  rep- 
resents current  assets  and  will  be  in- 
cluded in  the  balance  sheet.) 


1.  With  pro  rata  distribirtlon  of 
charges  among  cost  or  fixed-asset  ac- 
counts to  which  stores  are  issued  each 
month,  at  the  same  time  debiting  "Op- 
erating expense  "  or  fixed-asset  accounts. 


237.  '"Local  products"  is  a  property,  asset,  or  real 
account  which  indicates  the  production  or  purchase 
cost  of  supplies  acquired  at  the  unit  by  manufacture, 
agriculture,  or  local  purchase,  to  -which,  obviously, 
no  surcharge  for  freight  and  handling  should  be  added. 


Such  supplies,  if  obtained  in  considerable  quantities 
and  held  in  stock  for  future  issue,  should  be  recorded 
on  card  inventories  in  the  same  manner  as  stores  and 
should  be  issued  upon  requisitions. 


LOCAL  PBODCCTB. 


UEUIT. 


CREDIT. 


1.  With  production  cost  of  supplies 
acquired  by  manufacture,  agriculture, 
horticulture,  stock  raising,  etc.,  at  the 
same  time  crediting  "Operating  ex- 
pense. " 

2.  With  cost  price  of  ail  supplies  pur- 
chased locally  u]X)n  which  no  surcharge 
should  be  added,  at  the  same  time 
crediting  "Sundry  accounts  payable." 

(The  debit  balance  of  this  account 
represents  current  assets  and  will  be 
included  in  the  balance  sheet.) 


1.  With  total  of  requisitions  covering 
issues  of  local  product,';,  at  the  same 
time  debiting  the  proper  operating  ex- 
pense or  fixed-asset  account. 

2.  With  book  value  of  local  products 
destroyed  by  fire,  tornado,  flood,  or 
otherwise,  at  the  same  time  debiting 
"Contingencies  and  losses." 

;;.  With  book  value  of  all  local  prod- 
ucts transferred  to  other  urdts,  at  the 
same  time  debiting  "Transfer  vouchers 
issued." 


238.  "Accounts  receivable"  is  an  asset  or  real 
account  which  indicates  the  amount  due  the  unit  for 
services  rendered  or  property  sold. 


ACCOUNTS   RGCISIVABLK. 


DEBIT. 


CREDIT. 


1.  With  the  total  amount  of  all  biUs   '      1.  With  amount  of  all  coliecUans,  at 
rendered,  at  the  same  time  crediting    j  the    same    time    debiting    "Collection 
"Operating    income"    or   "Other   in-      vouchers." 
come." 

(The  debit  balance   of  this  account   ) 
represents  current  a.ssets  and   will  be 
included  in  the^  balance  sheet.) 

239.  "Accounts  ])ayable/"  for  convenience  in  ana- 
lyzing, is  subdivided  into  three  control  accounts:  (1) 
"Salaries  and  wages  payable,"  (2)  "Freight  and  trans- 
portation payable,"  (3)  "Sundry  accounts  payable." 

240.  "Salaries  and  wages  payable"  is  a  liability 
or  real  account  which  represents  the  indebtedness  of 
the  Government  for  services  rendered  by  its  em- 
ployees. 

SALARIES   A.SL)    WAGES    I-AVABLK. 


1.  With  all  payments  of  salaries  and 
wages,  at  the  san'ie  time  crediting  "dis- 
bursement vouchers." 


1.  With  tlie  amount  of  all  salaries  and 
wages  earned,  at  the  same  time  debiting 
"  Operating  expense. " 

(The  credit  balance  of  this  account 
represents  current  liabilities  and  will  be 
included  in  the  balance  sheet.) 


241.  "Freight  and  transportation  payable"  is  a 
liability  or  real  accomit  which  indicates  the  in- 
debtedness of  the  Government  on  account  of  unpaid 
bills  of  lading  and  transportation  requests  issued  on 
behalf  of  the  unit. 

FREIGHT   AND   TRANSPORTA'nON    PAYABLF.. 


UEBIT. 

1.  With  all  gaj-ments  of  bills  of  ladin); 
or  transportation  reqiiests,  at  the  same 
time  crediting  "  Disnursement  vouch- 
ers. " 


CREDIT. 

I.  With  the  amount  of  all  bills  of  lad- 
ing and  transportation  requests  is.sued, 
at  the  same  time  debiting  "Operating 
expense. " 

(The  credit  balance  of  this  accoimt 
repre.sents  current  liabilities  and  will  be 
included  in  the  balance  sheet.) 


242.  "Sundry  accounts  payable"  is  a  liability  or 
real  account  which  indicates  the  indebtedness  of  the 
Government  for  services  or  supplies  received,  lexclu- 
sive  of  such  ser^vices  as  are  included  in  the  foregoing 
two  subdivisions  of  "Accounts  payable." 


<lo 


SUNDRY  ACCOUNTS  PAYABLB. 


DEBIT. 

1.  With  actual  payments  of  sundry 
bills,  at  tlie  same  time  crediting  "Dis- 
bursement vouchers. " 


CBEDIT. 

1.  With  the  cost  of  all  supplies  pur- 
chased and  services  received,  except 
those  included  in  "Salaries  and  wages 
payable,"  or  "Freight  and  transporta- 
tion payable, "  at  the  same  time  debiting 
the  proper  asset  or  expense  account. 

(The  credit  balance  of  this  account  re- 
presents current  liabilities  and  will  be 
included  in  the  balance  sheet.) 

243.  "Collection  voucliers"  is  a  nominal  account 
which  indicates  the  extent  to  which  accounts  receiv- 
able of  the  unit  have  been  hquidated  by  collection 
(see  par.  337).  When  accounts  receivable  that  are 
carried  as  ciu"rent  assets  of  the  unit  are  liquidated  by 
collection,  the  total  of  the  assets  of  that  unit  will  have 
been  diminished;  therefore,  "Collection  vouchers" 
measures  a  reduction  of  "Surplus"  (see  par.  263). 

244.  This  account  should  be  closed  at  the  end  of 
the  fiscal  period  by  debiting  "Surplus"  and  credit- 
ing "Collection  vouchers"  with  the  amount  of  the 
debit  balance  in  the  latter  account.  During  the 
fiscal  year  "Collection  vouchers"  will  be  debited 
with  all  collections  made  on  account  of  the  unit  by 
the  local  collecting  officer  or  by  other  collecting 
officers. 

COLLECTION   VOUCHERS. 


1.  With  the  total  amount  of  cash 
aotuallv  collected  by  all  collecting  olH- 
cers,  at  the  same  tune  crediting  "Ac- 
counts receivable. " 


1.  At  the  close  offlscal  period  with  net 
debit  balance,  contra,  at  the  same  time 
debiting  "Surplus." 


245.  "Disbursement  vouchers"  is  a  nominal  ac- 
count which  indicates  a  reduction  in  total  liabihties 
by  reason  of  the  payment  of  a  habiHty  of  the  unit  by 
the  local  disbursing  officer  or  by  other  disbursing 
officers.  This  account  is  the  opposite  of  "Collection 
vouchers,"  discussed  in  paragraph  243.  AU  unpaid 
bills  pertaining  to  the  unit  are  considered  current 
liabilities,  and  consequently  all  payments  of  such 
unpaid  biUs  represent  a  reduction  in  habiUties  and 
therefore  an  increase  in  "Surplus"  (see  par.  263). 

246.  At  the  close  of  the  fiscal  period,  "Disburse- 
ment vouchers"  will  be  debited  and  "Surplus" 
credited  with  the  amoimt  of  the  credit  balance  in  the 
former  accoxmt.  This  entry  closes  "Disbursement 
vouchers"  into  "Surplus." 

DISBURSEMENT   VOUCHERS. 


1.  At  the  close  of  the  flscal  period  with 
amount  appearing  as  a  credit  balance, 
contra,  at  the  same  time  crediting  "  Sur- 
plus" m  like  amount. 


1.  With  payments  of  liabilities,  at  the 
same  time  debiting  "  Salaries  and  wages 
payable,"  "Freight  and  transportation 
payable,"  or  "  Sundry  accounts  pay- 
able." 


247.  "Transfer  vouchers  issued"  is  a  nominal 
account  which  indicates  the  charges  for  property 
furnished  or  services  performed  for  the  benefit  of 
another    imit    of    the    service.     Consequently    this 


account  reduces  the  surplus  of  the  unit.  (This  ac- 
count has  no  reference  to  transfers  of  individual 
Indian  moneys.) 


TRANSFER   VOUCHERS   ISSUED. 


DEBIT. 

1.  With  the  total  value  of  property 
transferred  to.  or  services  performed  on 
behalf  of,  another  unit,  at  the  same  time 
crediting  the  proper  asset  or  income  ac- 
count. 


CREDIT. 

1.  .\t  the  close  of  the  fiscal  i>eriod  with 
amount  appearing  as  a  debit  balance, 
contra,  at  the  same  time  debiting  "  Sur- 
plus." 


248.  "Transfer  vouchers  received"  is  a  nominal 
account  which  represents  the  charges  for  property  re- 
ceived from  or  services  rendered  on  behalf  of  the  unit 
by  another  unit.  (This  has  no  lefcretice  to  transfers 
of  individual  Indian  moneys.)  "Transfer  vouchers 
received"  invariably  represents  an  increase  in  assets 
or  a  reduction  in  liabilities  and  therefore  a  credit  to 
"Surplus." 

TRANSFER   VOUCHERS   RECEIVED. 


1.  At  the  close  of  the  fiscal  period  with 
amount  appearing  as  a  credit  balance, 
contra,  at  the  same  time  crediting  "Sur- 
plus." 


1.  With  total   value  of  property  or 
semces  received  from  other  umts,  at 
the  same  time  debiting  the  proper  asset 
1  or  expense  account. 


249.  "Operating  expense"  is  a  nominal  control 
account  which  represents  the  total  of  all  curi'ent  ex- 
penses as  subclassified  and  distributed  among  the 
different  cost  features  of  the  unit.  This  control  ac- 
count includes  all  current  expenses,  whether  for  opera- 
tion of  the  service;  for  maintenance,  repair,  or  better- 
ment of  property;  or  for  construction  or  other  work. 
The  details  of  this  account  will  bo  kept  on  cost-ledger 
sheets  for  each  feature.     (Sec  pars.  272  and  273.) 

OPERATING    EXPENSE. 


1.  With  all  salaries  and  wages  earned, 
at  the  same  time  crediting  "  Salaries  and 
wages  payable. " 

2.  With  ail  materials  and  supplies 
issued  and  used  (including  surcharge  for 
freight  and  handling),  either  in  opera- 
tion of  the  service  or  for  construction  and 
repair,  at  the  same  time  crediting 
"Stores"  and  "Freight  and  handling." 

3.  with  book  valuation  of  local  prod- 
ucts consumed,  at  the  same  time  credit- 
ing "Local  products." 

4.  With  total  cost  of  repairing  and 
preserving  property,  at  the  same  time 
crediting  "Sundry  accounts  payable," 
"Transfer  vouchers  received,"  or  "Op- 
erating expense,"  the  account  to  be 
creilited  depending  upon  whether  such 
services  be  performed,  respectively,  by 
private  agencies,  by  other  units,  or  by 
shops  of  the  same  tinit. 

5.  With  total  cost  of  transportation 
and  subsistence  or  per  diem  of  personnel 
engaged  on  ofhcial  travel,  at  the  same 
time  crediting  "Simdr.v  accounts  pay- 
able" or  "Freight  and  transportation 
payable." 

6.  With  expenses  not  otherwise  classi- 
fied, at  the  same  time  creditina  "Sun- 
dry accounts  payable,"  "Transfer 
vouchers  received."  or  "Operating  ex- 
pense," the  account  to  he  credited  de- 
pending upon  whether  such  services  be 
performed,  respectively,  by  private 
agencies,  by  other  units,  or  by  other 
shops  of  the  same  unit. 


1.  With  transfers  of  shop  costs,  at  the 
.same  time  debiting  the  proper  asset  or 
expense  accounts. 

2.  With  amount  of  operating  expenses 
charged  to  oilier  units,  at  the  same  time 
debiting  "Transfer  vouchers  issued." 

3.  At  the  close  of  the  fiscal  period  with 
amount  appearing  as  a  dcbil  balance, 
contra,  at  the  same  time  debiting  "Sur- 
plus." 


250.  "Operating  income"  is  a  nominal  control  ac- 
count  which   indicates   the   extent   to   which   assets 


41 


("Accounts  receivable")  have  been  increased  as  a 
result  of  operation  of  the  service  through  the  several 
cost  features.  The  details  of  this  account  wiU  be 
kept  on  cost-ledger  sheets  for  each  feature.  (See 
])ars.  272  and  286.) 

OPERATING    INCOMK. 


1.  At  the  dose  o[  the  nscal  iwriod  with  !.  With  earnings  wcruing  from  opera- 
amount  appearing  as  a  credit  balance,  lion  of  the  service,  at  the  same  time 
contra,    at    the   same    time    iroditing  debiting "  Accounts  receivable." 
"Surplus." 

2.51.  "Other  income"  is  income  derived  from  other 
sources  than  operation. 


OTHER   INCOME. 


CKEPrr. 


1.  At  the  close  of  the  fiscal  period  with 
amount  appearing  as  a  credit  balance, 
contra,  at  the  same  time  crediting 
"Surplus." 


1.  With  accruals  of  all  income  from 
other  sources  than  operation,  at  the  same 
time  de  itins;  "Accoiinls  receivable." 

2.  With  the  difference  between  the 
book  value  and  sale  or  transfer  price  of 
property,  at  the  same  time  debiting 
"Accounts  receivable." 


252.  "Extraordinary  charges"  is  a  group  of  ac- 
counts which  indicates  reduction  in  assets  or  increase 
in  habilities  resultijig  from  unusual,  unexpected,  or  ex- 
traordinary events  or  conditions,  such  as  fire,  tornado, 
theft,  death  of  animals,  bad  debts,  as  well  as  payment 
or  other  liquidation  of  certain  prior  fiscal  year  obhga- 
tions  not  hitherto  taken  into  account.     (See  par.  261 .) 

253.  The  "Extraordinary  charges"  group  of  ac- 
counts includes  (1)  "Contingencies  and  losses";  (2) 
"  Per  capita,  pro  rata,  and  other  payments  to  Indians  "; 
(3)  "  Prior  fiscal  year  charges." 

254.  "Contingencies  and  losses"  is  a  nominal  ac- 
count wliich  indicates  the  extent  to  which  assets  have 
been  reduced  or  habilities  increased  on  account  of 
unusual  or  extraordinary  causes  not  resulting  from 
current  operation.  For  convenience  also  this  account 
will  receive  debits  representing  losses  resulting  from 
depreciation. 

DEPRECIATION. 

255.  By  the  term  "depreciation"  is  meant  the  lessening  of  the 
asset  value  of  property  (equipment,  plant,  etc.)  used  in  the  opera- 
tion of  the  service.  Depreciation  may  be  caused  by  use  (wear 
and  tear),  by  the  action  of  the  elements  during  a  period  of  nonuse 
(as  by  rusting,  drying  out,  and  warping),  or  by  inadequacy  and 
obsolescence  (as  when  business  outgrows  the  equipment,  or  new  in- 
ventions or  new  processes  that  require  new  machinery  are  intro- 
duced). Depreciation  may  affect  canals,  bridges,  or  roads,  as  well 
as  buildings,  machinery,  and  animals.  Small  breakages  are  usu- 
ally repaired  as  they  occur,  and  the  cost  of  the  repairs  is  charged 
to  current  operation;  accidents,  catastrophes,  and  epidemics  can 
not  be  foreseen,  but  prudence  requires  that  a  business  be  prepared 
to  meet  such  contingencies,  either  by  insurance  or  by  setting  aside 
a  reserve.  Depreciation  due  to  the  advancing  age  of  animals  and 
the  deterioration  of  buildings  and  equipment,  leading  inevitably  to 
their  death  ortheir  discard,  can  be  foreseen  and  must  be  provided  for 
by  all  commercial  enterprises.  Provision  may  be  made  for  such 
depreciation  by  a  systematic  gradual  accumulation  of  funds  to  re- 
place the  property,  theoretically,  on  the  date  when  it  is  finally 
discarded. 


256.  There  are  two  principal  reasons  for  making  systematic  pro- 
vision for  depreciation  in  all  commercial  undertakings— -first,  to 
avoid  the  impairment  of  capital  assets  by  providing  funds  from  which 
to  make  replacements,  and,  second,  to  make  possible  the  fixing  of 
correct  selling  prices  by  including  in  the  costs  of  production  a 
proper  charge  for  depreciation.  For  example,  a  furniture  manu- 
facturer uses  lumber  and  services  in  producing  a  chair.  He  also 
uses  his  machinery.  The  cost  of  the  chair  is  made  up  of  the  cost 
of  the  lumber  and  the  cost  of  the  services  used  and  also  the  depre- 
ciation in  the  value  of  equipment  used  in  its  production.  If  he 
sells  the  chair  at  a  price  that  covers  only  the  cost  of  labor,  he  will 
be  presenting  to  his  customer  the  lumber  and  that  part  of  his  in- 
vestment in  the  machinery  that  is  expended  in  making  the  chair. 
The  lumber  is  a  quick  or  liquid  asset:  the  equipment  and  factory 
buildings  are  capital  or  fixed  assets.  The  loss  of  the  liquid  asset 
is  easily  perceived,  but  the  loss  of  the  fixed  asset  is  not  so  apparent. 

257.  Under  existing  law  funds  accumulated  during  a  period  of 
years  to  cover  depreciation  could  not  be  used  unless  appropriated 
by  Congress.  Furthermore,  as  fimds  are  now  provided  by  appro- 
priation for  replacing  and  repairing  property,  no  necessity  exists 
for  accumulating  a  reserve  therefor;  also,  as  the  Indian  Service  sells 
tew  of  its  products,  there  is  no  need  to  consider  depreciation  in 
order  to  fix  prices. 

258.  For  these  reasons,  no  provision  is  made  herein  for  recording 
the  accrual  of  depreciation,  but  the  book  value  of  property  lost  or 
discarded  and  the  difference  between  the  book  value  and  the  sale 
price  of  property  sold  at  a  loss  will  be  charged  to  "Contingencies 
and  losses." 

CONTINGENCIES   AND   LOSSES. 


1.  At  the  close  of  the  fiscal  period  with 
amount  appearing  as  a  debit  balance, 
contra,  at  the  same  time  deliiting 
"Surplus." 


1.  With  book  value  of  property 
destroyed,  lost,  or  stolen,  at  tne  same 
time  crediting  the  appropriate  asset 
account. 

2.  With  dillerence  between  the  l>ook 
value  and  the  sale  or  transfer  price  of 
property,  at  the  same  time  crediting  the 
appropriate  asset  accovmt. 

259.  "Per  capita,  pro  rata,  and  other  cash  pay- 
ments to  Indians"  includes  all  cash  paid  to  individual 
Indians  except  payments  from  "individual  Indian 
moneys."  Such  paynnents  are  usually,  but  not  neces- 
sarily, made  from  tribal  fimds. 

PER  CAPITA,  PRO  RATA,  AND   OTHER  CASH  PAYMENTS  TO  INDIANS. 


DEBIT. 

1.  With  amoimt  of  cash  paid  to  In- 
dians, individually,  at  the  same  time 
crediting  "Disbursement  vouchers." 


1.  At  the  close  of  the  fiscal  period  with 
amount  appearing  as  a  debit  balance, 
contra,  at  the  same  time  debiting 
"Surplus." 

260.  "Prior-year  expense"  is  a  nominal  accoimt 
which  indicates  expenditures  occasioned  by  reason  of 
former  fiscal-year  transactions. 

261.  Mr.  Robert  H.  Montgomery,  in  discussing 
transactions  of  this  class,  says : 

It  is  perhaps  superfluous  to  mention  that  the  itemB  of  expenses 
in  a  profit  and  loss  account  embrace  those  which  have  accrued 
during  the  period,  whether  paid  for  or  not.  At  the  closing  date 
all  accrued  expenses,  rents,  taxes,  interest,  and  similar  items 
should  be  ascertained  and  entered  as  liabilities  on  one  side  and 
charged  to  their  respective  expense  accounts  on  the  other. 

As  many  of  these  expenses  are  more  or  less  unusual  in  their  nature, 
it  seems  unavoidable  that  some  are  omitted.  The  question  then 
arises  in  subsequent  audits  as  to  whether  the  items  applying  to  prior 
periods  should  be  charged  to  surplus  or  included  among  the  current 
expenses  of  the  period  in  which  paid.  There  are  two  reasons  in 
favor  of  the  latter  practice  and  no  good  reason  in  favor  of  the  former 


42 


In  tlie  first  place,  -where  charges  are  made  against  an  old  book  surplus 
it  simply  means  that  so  far  aa  published  accounts  go  they  are  never 
in  evidence.  That  is,  the  items  were  not  known  at  the  time  and 
were  therefore  omitted  from  the  period  in  which  they  belonged,  and 
being  eliminated  from  the  period  in  which  paid  they  practically 
disappear. 

The  most  valuable  records  compiled  are  comparative  schedules 
of  earnings  and  expenses,  and  where  these  are  carried  along  from 
year  to  year  it  is  practically  impossible  to  adjust  reports  which  are 
perhaps  a  year  old  and  of  which  frequent  use  has  been  made. 
Therefore  proper  accounting  practice  permits  the  inclusion  of  such 
items  in  the  current  profit  and  loss  account  without  calling  special 
attention  to  the  matter,  unless  the  items  are  large  enough  to  alter 
materially  the  results,  in  which  case  the  items  are  deducted  from  the 
net  profit  of  the  current  year  before  a  transfer  to  surplus  is  made. 
Where  the  items  are  comparatively  small  it  may  be  assumed  that 
corresponding  items  are  omitted  from  the  current  accounts  and  will 
have  to  be  taken  care  of  in  the  subsequent  period. 

This  must  not  be  construed  as  an  excuse  for  closing  accounts 
before  every  known  liability  is  taken  into  consideration.  The 
auditor  who  does  not  satisfy  himself  that  all  known  liabilities  and 
those  which  should  be  known  are  included  in  a  balance  sheet  is 
guilty  of  negligence  and  deserves  any  consequence  which  may 
ensue.  (Piiges  225-226,  Auditing  Theory  and  Practice,  second 
edition.) 

PRIOR-YEAR    EXPE.NTSE. 


1.  With  large  items  of  expense  per- 
taining to  a  former  fiscal  period  out 
taken  into  a^^coimt  -during  the  current 
fiscal  year,  at  the  same  time  crediting 
the  proper  a-sset  or  liahility  account. 


1.  With  all  large  debit  adjustments  of 
accounts  payable  where  an  amount  in 
excess  of  the  correct  debit  has  in  former 
years  been  charged  to  expense,  at  the 
same  time  debiting  the  proper  subdi- 
vision of  ".\ccounts  pa\able.'' 

2.  A  t  the  close  of  trie  fiscal  period  with 
amount  appearing  as  a  debit  balance, 
contra,  at  the  same  time  debiting  "Sur- 
plus." 


262.  "Prior-year  income"  is  a  nominal  accoimt 
which  indicates  increases  in  assets  due  to  earnings  or 
income  of  former  years  not  hitherto  taken  into  account 
(see  pars.  252  and  261.) 

rRIOR-YEAR   INCOME. 


DEBIT. 

1.  With  large  credit  adjustments  of 
accounts  receivable,  where  an  amount 
in  excess  of  tlie  correct  credit  to  income 
has  been  taken  into  the  prior  year  ac- 
counts, at  the  same  time  crediting 
"Accounts  receival)le." 

2.  .\t  the  close  of  the  fiscal  period  with 
amount  appearing  as  a  credit  balance, 
contra,  at  the  same  time  crediting  "  Sur- 
plus." 


1.  With  large  items  of  income  per- 
taining to  former  fiscal  periods  not  pre- 
viously taken  into  account,  at  tlie  same 
time  debiting  "Accounts  receivable." 


263.  "Surplus"  measures  the  excess  of  assets  over 
liabihties.  It  is  a  "closing"  account,  to  which  postings 
are  made  only  at  the  end  of  the  fiscal  period. 


IIEIWT. 


I 


CBEDIT. 


With  debit  balances  in  the  following    i   With  credit  balances  in  the  following 
accounts:  1      accounts: 

1.  "Co  lection  vo-.ichers."  1  1.  "Disbursemenl  vouchers." 

2.  "Trans'er  vouchers  issued."  |  2.  "Transfer  voucliers  received." 
:!-•' Operating  expense."                     '         H.  "Operating  inrome." 

4.  "rontingencie' and  losses."  4.  "Other  income." 

.').  "Prior-  e.ir  eipense."  .5.  "Prior-  eir  incnmo." 

(The  credit  balance  of  this  account  will 
be  included  in  the  balance  shnet.) 


NUMERAL  DESIGNATION  OF  ACCOUNTS. 

264.  For  convenience  in  classifying,  registering, 
and  posting,  the  following  system  of  numeral  desig- 
nation of  accounts  will  be  used: 

(1)  Recapitulation  or  general  ledger  accounts:  The  numbers  will 
be  tbose  api)earing  in  column  "Recap.  No."  on  the  recapitulation 
of  register,  each  number  to  be  followed  by  the  letter  "A"  if  the 
amount  be  a  debit,  or  by  the  letter  "B"  if  the  amount  be  a 
credit;  for  example, 

Debit  to  "Stores,"  (iA. 
Credit  to  "Stores,"  ()B. 
Debit  to  "Collection  vouchers,"  18A,  etc. 

(2)  Feature  or  cost  accounts:  The  numbers  for  both  r'ebit  and 
credit  amounts  will  be  those  that  appear  at  the  top  of  the  cost  le('ger 
sheet;  for  example  (refer  to  suggested  list  of  cost  accounts  in  par. 
273),         . 

General  expenses,  1 . 
Upkeep  of  grounds,  3,  etc, 

(3)  Operating  expense  and  operating  income  accounts:  To  desig- 
nate the  particular  subclassification  of  ex])ense  or  income  a  decimal 
will  be  used  imnief'iately  after  the  cost  account  number,  as 
follows: 

Operating  expense. 

.01  Salaries  and  wages,  regular  employees. 
.02  Salaries  and  wages,  irregular  employees. 

.03  Material  and  supplies, . 

.04  Material  aiifl  supplies, . 

.05  Material  and  supplies,  miscellaneous. 
.0(i  Repairs  and  preservation  of  property. 
.07  Traveling  expenses,  including  per  diem. 
.08  Ex])enses  not  otherwise  classified. 
.09  Transfers  (credit). 

Operating  income. 

.10  Rental  of  buildings. 
.11  Water  rentals. 
.12  Heirship  fees. 
.13  Tuition  fees. 
.14  School  products. 
.15  Advertising  fees. 
.  I  (i  Farm  products. 
.17  Miscellaneous. 

(4)  Other  income  accoimt:  To  designate  the  particular  kind  of 
income,  the  decimals  .18  to  .28  will  be  used,  as  followe: 

.18  Fines. 

.19  Trespass  fees. 

.20  Grazing  and  pasturage. 

.21  lyeaees. 

.22  Royalties. 

.23  Rights  of  way. 

.24  Sale  of  unapi)raised  lands. 

.25  Sale  of  unappraised  timber. 

.2fi  Profit  on  sales  of  appraised  assets. 

.27  Damages. 

.28  Miscellaneous- 
No  subsidiary  record  will  be  maintained  for  other  income,  but 
the  account  will  be  analyzed  from  the  registers  when  such  infor- 
mation is  required. 

265.  The  immber  codes  described  above  will  be  used 
on  all  registers  and  other  field  records,  but  the  full 
name  of  the  account  wiU  be  used  in  all  statements 
prepared  for  the  central  office. 


43 


DETAILED  PROPERTY  RECORDS. 
CARD  INVENTORY. 

266.  When  goods  are  received  in  any  storeroom 
the  invoice  or  bill  therefor  will  be  certified  by  the 
storekeeper  and  entries  will  be  made  on  the  store 
cards  (Exhibit  102)  giving,  in  the  columns  provided, 
the  name,  description,  and  unit  of  measurement  of 
the  article,  the  location  of  the  stock  (as  bin,  shelf,  or 
section  of  the  warehouse),  the  date  and  document 
number  of  each  receipt,  the  quantity,  the  unit  price, 
and  the  amount  represented  by  the  invoice.  When 
goods  are  issued  on  requisition  similar  entries  will  be 
made  for  each  issue.  The  unit  price  to  be  used  on 
the  requisition  will  be  the  same  as  the  unit  price  sho\vn 
on  the  store  cards,  so  that  when  all  the  goods  repre- 
sented by  receipts  have  been  issued,  not  only  the 
"Quantity"  but, the  "Amount"  columns  wiU  balance. 
New  balances  will  be  extended  in  the  "Balance" 
columns  with  each  Mitry,  so  that  a  verification  of  the 
card  inventory  of  any  part  of  the  stores  can  at  any 
time  be  made  by  drawing  the  cards,  referruig  to  the 
"Balance"  columns,  and  checking  the  goods  recorded 
as  on  hand  with  the  goods  actually  in  the  storehouse. 
The  accuracy  of  these  records  may  also  be  tested  by 
determining  the  total  of  the  "Balance"  columns  of 
all  cards  for  each  class  of  property  and  comparing 
that  figure  with  the  corresponding  debit  balances  as 
shown  by  the  recap. 

267.  All  property  will  be  grou]>ed  into  the  following 
classes : 

(a)  Unappraised  public  (or  tribal)  domain.  . 

(b)  Land  and  improvements. 

(c)  Buildings  and  plant. 

(d)  Equipment. 

(e)  Live  stock. 
if)  Stores. 

(g)  Local  products. 

And  by  ownership  into  three  general  classes : 

(A)  United  States  Government. 
(i)  Tribal. 
(j)  Mixed. 

268.  To  insure  uniformity  of  classification  of  charges 
and  equitable  distribution  of  costs  of  freight  and 
handling  practically  all  purchases  of  materials  and 
supplies  will  be  entered  as  "Stores"  or  "Local  prod- 
ucts," and  practically  all  issues  will  be  covered  by 
requisition  (Exhibit  120).  In  the  long  nm  this 
method  of  handling  stores  has  proved  to  be  economi- 
cal in  time  and  effort.  For  example,  if  a  pound  of 
nails  is  needed  in  an  emergency  and  is  purchased 
locally  it  should  be  charged  on  the  "Register of  bills 
received"  (Exhibit  108)  to  "Local  products."  At 
the  same  time  the  foreman  in  charge  of  the  work 
should  prepare  a  requisition  for  the  nails  and  send  it 
to  the  office  exactly  as  he  sends  all  other  requisitions, 
except  that  the  requisition  should  be  marketl  "Local 
products."  This  requisition  will  be  registered  (Ex- 
hibits 112,  113),  and  proper  credit  wiU  be  given  to 


"Local  products."  Practically  all  items  of  equipment 
are  upon  purchase  properly  carried  as  "Stores"  or 
"Local  products"  and  upon  issue  are  covered  by 
requisition  in  the  regular  way.  Live  stock  purchased, 
however,  maj'  be  charged  directly  to  "Live  stock," 
for  property  of  this  class  can  not  be  stored.  The 
freight,  if  any,  and  other  overhead  charges  on  such 
purchases  should  likewise  be  charged  directly  to  "  Live 
stock"  and  not  to  "Operating  expense." 

269.  In  any  system  of  perpetual  card  inventories 
of  property  it  is  desirable  to  have  a  control  account 
by  which  the  correctness  of  groups  of  property  cards 
can  be  readily  verified.  The  "Recapitulation  of  regis- 
tei-s"  (Exhibit  173)  will  carry  each  month  the  balance 
of  property  on  hand,  subdivided  under  12  headings — 
5  United  States  Government  fixed  assets  (recap,  ac- 
counts 1  to  5),  5  tribal  fixed  assets  (recap,  accounts 
10  to  14),  and  2  current  assets  of  mixed  ownership 
(recap,  accounts  6  and  8).  In  order  to  make  use  of 
this  control  account  it  is  desirable  to  file  all  prop- 
erty cards  for  each  unit  (1)  by  proprietorship  (United 
States,  tribal,  or  mixed) ;  (2)  by  classification  of  prop- 
erty; (3)  alphabetically  by  names  of  articles. 

270.  If  this  system  of  filing  property  cards  is  fol- 
lowed balances  can  be  verified  with  very  slight  effort. 
If  any  discrepancy  appears  the  error  that  has  caused 
it  can  be  readily  located,  for  it  is  confined  to  the  par- 
ticular section  of  the  card  inventory  files  under  inspec- 
tion. By  simply  listing  debits  and  credits  for  the 
month  by  entries  on  property  cards  any  error  can  be 
located  by  comparing  the  totals  of  the  list  with  the 
debits  and  credits  shown  opposite  the  corresponding 
item  of  property  on  the  "Recapitulation  of  registers." 
This  comparison  will  show  the  particular  group  of  cards 
in  which  the  error  exists,  and  by  rechecking  all  debits 
and  credits  on  such  cards  with  the  original  vouchers 
(invoices,  requisitions,  production  reports,  journal 
vouchers,  disbursement  vouchers,  etc.)  the  exact  loca- 
tion of  the  error  can  be  ascertained. 

I  PHYSICAL  INVENTORIES. 

271.  It  is  desirable  to  take  a  physical  inventory  of 
property  in  connection  with  the  perpetual  card  inven- 

'  tory  by  counting  all  property  by  groups,  each  group  at 
a  time,  at  convenient  times  during  the  year.  Under 
the  classification  and  grouping  proposed  there  will  be 
ten  classes  of  property  exclusive  of  the  two  classes  of 
unappraised  domain.  If,  at  the  end  of  each  month,  a 
list  of  balances  of  any  one  group  as  shown  by  the  card 
inventory  is  made  and  checked  against  the  physical 
property  of  that  particular  gi-oup  on  hand,  and  adjust- 
ments (if  necessary)  are  made,  at  the  end  of  the  year 
a  complete  physical  inventory  of  all  property  will  have 
been  taken.  This  plan  of  taking  a  physical  inventory 
of  property  iu  conjunction  with  the  perpetual  card  in- 
ventory insures  accuracy  and  requires  less  time  than 
the  more  common  and  unsatisfactory  method  of  taking 
a  complete  inventory  once  a  year  or  less  frequently. 


44 


THE  COST  LEDGER. 

OPERATING  ACCOUNTS. 

272.  Under  the  method  of  cost  keeping  here  pro- 
posed the  entire  unit  will  be  divided  into  cost  features, 
and  to  each  feature  will  be  assigned  a  sheet  in  the 
cost  ledger  (Exhibits  135  and  136).  The  upper  sec- 
tion of  this  cost-ledger  sheet  will  be  devoted  to  items 
of  expense  and  the  lower  section  to  items  of  income 
pertaining  to  that  particular  feature.  Care  should  be 
exercised  in  preparing  a  list  of  the  features  for  which 
separate  cost  sheets  wUl  be  kept.  There  is  danger 
alike  of  keeping  too  many  and  of  keeping  too  few 
cost-ledger  accounts.  The  relative  importance  of 
every  feature  should  be  considered  and  a  separate  cost 
accoimt  should  be  opened  only  for  features  whose  cost 
will  be  of  practical  use.  By  judiciously  planning  the 
outline  of  the  unit's  activities  by  features  and  then 
grouping  the  accounts  for  those  features  in  systematic 
order,  the  cost  of  any  particular  activity  of  the  unit 
can  be  ascertained  by  abstracting  the  cost  accounts 
of  the  features  composing  it.  The  following  cost  ac- 
counts, for  example,  would  record  the  cost  of  the  fea- 
tures of  a  single  activity — that  of  operating  schools: 

Sclioolrootn  expense i $ 

Dormitory 

Dining  room  and  kitchen 

Sewing  room 

Industrial  and  domestic  science 

General  expense — schools 

Total  school  expense 

273.  As  an  illustration  of  the  features  into  which  the 
accounts  of  a  large  miit  might  bo  advantageously  sub- 
divided, the  following  list  is  offered : 

Feature  No.  1.  General  expense. 

Feature  No.  2.  Operation  of  administration  building?. 

Feature  No.  3.  Upkeep  of  grounds  (headquarters^ 

Feature  No.  4.  Police  and  courts. 

Feature  No.  5.  Emoluments  to  employees,  other  than  sidaries. 

Feature  No.  6.  Operation  of  employees'  (luarters. 

Feature  No.  7.  Schoolroom  expense. 

Feature  No.  8.  Operation  of  dormitory. 

Feature  No.  9.  Operation  of  day  schools. 

Feature  No.  10.  Operation  of  dining  room  and  kitchen. 

Feature  No.  11.  Operation  of  sewing  room. 

Feature  No.  12.  Industrial  and  domestic  .science. 

Feature  No.  13.  Operation  of  laundry. 

Feature  No.  14.  Operation  of  carpenter  shop. 

Feature  No.  15.  Operation  of  stable 

Feature  No.  16.  Operation  of  blacksmith  shop. 

Feature  No.  17.  Operation  of  automobile. 

Feature  No.  18.  Operation  of  farms  and  gardens. 

Featiu-e  No.  19.  Health  and  sanitation. 

Feature  No.  20.  Operation  of  hospitals. 

Feature  No.  21 .  Conservation  of  forests. 

Feature  No.  22.  Encouragement  of  industry  among  Indians. 

Feature  No.  23.  Allotment  work. 

Feat\ire  No.  24.  Operation  of  telephone  line. 

Feature  No.  25.  Repairs  and  maintenance  of  roads. 

Feature  No.  26.  Construction  of  roads  and  trails. 

Feature  No.  27.  Construction  of  telephone  line. 


Feature  No.  28.  Construction  of  waterworks  system. 

Feature  No.  29.  Construction  of  buildings. 

Feature  No.  30.  Indirect  cost  of  supplies. 

Feature  No.  31.  Determining  heirs  of  deceased  Indians. 

Feature  No.  32.  Operation  of  dairy  farm. 

Feature  No.  33.  General  expense— schools. 

Feature  No.  34.  Operation  of  butcher  sliop. 

Feature  No.  35.  Allowances  to  individual  Indians. 

Feature  No.  36.  Operation  of  power  plant. 

Feature  No.  37.  Sundry  job  work. 

SUBCLASSIFICATION  OF   OPERATING  ACCOUNTS. 

274.  "Operating  expense,"  as  a  control  account,  is 
analyzed  in  paragraph  249.  To  obtain  data  for  com- 
paring the  costs  of  similar  ppojects  or  operations  or  for 
other  administrative  purposes,  and  to  meet  the  require- 
ments of  Congress,  operating  expenses  will  be  subdas- 
sified  under  each  cost  account  as  follows: 

(a)  Salaries  and  wages. 
(6)  Material  and  supplies. 

(c)  Repairs  and  preservation  of  property. 

(d)  Traveling  expenses,  including  per  diem. 

(e)  Expenses  not  otherwise  classified. 

275.  For  the  further  information  of  Congress  and  of 
the  administrative  officers  of  the  central  office,  '  'Sala- 
ries and  wages"  will  be  subdivided  to  show  the  amounts 
earned  (1)  by  regular  employees  and  (2)  by  irregular 
employees.  Material  and  suppUes  usually  consist  of 
one  or  two  prmcipal  items  and  many  smaller  items. 
Provision  is  therefore  made  under  '  'Material  and  sup- 
pUes" for  three  subdivisions  in  the  cost  ledger  (Ex- 
hibits 135  to  172).  The  spaces  for  two  of  these  sub- 
divisions wiU  be  filled  in  with  the  names  of  the  two 
mam  elements  of  material  and  supplies  used  in  each 
feature  of  the  unit's  work,  and  the  third  space  will  be 
used  for  all  miscellaneous  supplies  and  materials  con- 
sumed. For  example,  if  the  project  is  the  construc- 
tion of  a  brick  builduig,  the  principal  items  of  ma- 
terials used  might  be  (1)  brick  and  (2)  lumber;  if  it  is 
the  operation  of  a  kitchen,  (1)  foodstuffs,  (2)  fuel;  if  it 
is  the  operation  of  a  blacksmith  shop,  (1)  coal,  (2)  raw 
iron  and  steel. 

276.  "Material  and  supplies"  will  therefore  appear 
under  three  subheads  in  the  cost  ledger,  making,  all 
told,  eight  subclasses  of  operating  expenses. 

277.  In  addition  to  the  detail  of  costs  described 
above,  the  cost  ledger  wiU  show  as  a  credit  under 
operating  expenses  the  transfers  of  charges  for  work 
performed  for  other  features  of  the  imit  by  the  feature 
for  which  the  account  is  kept.     (See  par.  336.) 

278.  ' '  Operating  income  "  will  be  subclassified  under 
eight  captions,  as  follows : 

.10  Rental  of  buildings. 
.11  Water  rentals. 
.12  Heirship  fees. 
.13  Tuition  fees. 
.14  School  products. 
.15  Advertising  fees. 
.10  Farm  products. 
.17  Miscellaneoua. 


45 


EXPLANATION  OF  SUBCLASSES  OF  OPERATING 
EXPENSES. 

279.  "Salaiiea  and  wages  of  regular  omployoes" 
(account  .01)  will  include  all  earnings  of  officers  and 
employees  holding  regularly  established  positions, 
including  temporary  appointees. 

280.  "  Salaries  and  wages  of  irregular  employees" 
(account  .02)  will  include  all  earnings  of  employees 
who  do  not  hold  established  positions  or  regular  ap- 
pointments. Labor  employed  in  cutting  wood,  mining 
coal,  threshing  grain,  clearing  or  plowing  land,  har- 
vestuig  crops,  etc.,  will  be  included  in  this  account. 

281.  "Material  and  supplies"  (accounts  .03,  .04, 
and  .05)  will  include  the  value  of  all  raw  materials  used 
in  operation  or  in  construction  and  repair  work.  For 
each  feature  "Material  and  suppMes"  will  be  subdi- 
vided into  three  classes  (see  par.  275).  When  deter- 
mined upon,  tlic  names  of  such  classes  of  material  or 
supplies  will  be  written  in  the  blank  spaces  provided 
for  them  m  the  cost,ledger.  All  material  and  supplies 
not  otherwise  classified — that  is,  not  included  under 
.03  or  .04 — will  be  entered  on  Ime  .05  of  the  cost  ledger. 

282.  "Repairs  and  preservation  of  property"  (ac- 
count .06)  will  uicluile  the  cost  of  repair,  maintenance, 
and  upkeep  of  permanent  property  of  the  miit.  The 
expenditures  made  imder  this  account  will  be  limited 
to  the  fixed  assets  and  will  usually  be  applied  to  the 
repairs  of  builduigs  and  equipment.  The  cost  of  main- 
tenance and  upkeep  of  temporary  builduigs  and  stores, 
repairs  of  rented  or  leased  property,  gratis  repairs  of  in- 
dividual Indian  property,  etc.,  will  be  included  under 
"Expenses  not  otherwise  classified  "  (see  par.  285). 

283.  Opinions  differ  as  to  what  constitutes  repairs  as 
distinguished  from  replacements  or  betterments,  for 
there  is  no  clearly  defined  distinction  between  the  two 
classes  of  work.  In  practice,  however,  the  cost  of  all 
work  that  partly  or  wholly  restores  property  to  its 
former  value  will  be  charged  to  repairs,  and  the  cost 
of  aU  work  that  increases  tlie  productivity  of  property 
or  that  manifestly  increases  its  value  will  be  distributed 
between  property  and  expense  accounts  as  follows: 
(a)  An  amomit  equivalent  to  the  estimated  apprecia- 
tion in  value  of  the  property  will  be  charged  to  the 
appropriate  property  account,  and  (b)  the  remamder 
of  the  cost  will  be  charged  to  "  Repaire  and  preserva- 
tion of  property"  under  the  feature  involved  (see  par. 
274). 

284.  "Traveling  expenses,  includhig  per  diem" 
(account  .07)  will  mclude  the  total  cost  of  transporfai- 
tion  and  other  traveling  expenses,  or  any  allowances 
granted  to  employees  of  tlie  service  in  lieu  of  actual 
expense  of  travel.  This  expense  will  include  railroad 
transportation,  water  transportation,  automobile  de- 
livery and  similar  transfer  charges,  freight  and  express 
on  personal  baggage,  per  diem,  hotel  bills,  etc. 

285.  "Expenses  not  otherwise  classified"  (account 
.08),  as  the  title  of  the  account  indicates,  is  designed 
to  include  costs  of  the  feature  other  than  those  dis- 


cussed above  (accounts  .01  to  .07,  inclusive).  If 
this  account  is  unxisually  large  or  out  of  proportion 
to  other  items  appearing  on  tlie  cost  sheet  for  the 
same  period,  it  will  be  desirable,  for  the  infoi-mation 
of  administrative  officers,  to  analyze  it  into  its  main 
elements.  Among  tlie  principal  items  that  will  be 
included  in  this  account  are  rents,  expenses  of  upkeep 
of  rented  buildings,  telephones,  light,  electric  current, 
subscriptions,  advertisements,  contract  payments, 
printing  and  binding  charges,  and  postal,  telegraph, 
and  telephone  service. 

EXPLANATION  OF  SUBCLASSES  OF  OPERATING  INCOME. 

286.  "Rental  of  buildings"  (account  .10)  is  de- 
signed to  record  income  accruing  from  rental  of  build- 
ings owned  by  the  Government  or  by  the  tribes. 

287.  "Water  rentals"  (account  .11)  is  designed  tf) 
record  income  accruuig  from  the  sale  of  water  from 
irrigation  and  water-supply  systems  whose  cost  of  op- 
eration is  paid  from  funds  of  the  imit. 

288.  "Heirship  fees"  (account  .12)  is  designed  to 
record  fees  accruing  from  heirship  proceedings,  as  pro- 
vided for  by  act  of  Congress  dated  Jiuie  30,  1913. 

289.  "Tuition  fees"  (accomit  .13)  is  designed  to 
record  income  accruing  from  fees  of  students  who  are 
required  to  pay  tuition  at  a  school  whose  cost  of  opera- 
tion is  chargeable  to  the  imit.  (Acts  of  Mar.  1,  1907, 
and  Mar.  3,  1909.) 

290.  "School  products"  (account  .14)  is  designed 
to  record  income  accruing  from  the  sale  of  school 
products  whose  cost  has  been  borne  by  the  unit. 

291.  "Advertising  fees"  (account  .15)  is  designed 
to  record  the  income  accruing  from  charges  against 
purchasers  and  individual  Indians  for  advertising  the 
sales  of  individual  Indian  property. 

292.  "Farm  products"  (account  .16)  is  designed 
to  record  income  accruing  from  the  sale  of  farm  or 
garden  products  (other  than  the  products  of  gardens 
at  schools),  the  cost  of  producing  which  has  been  borne 
by  the  Government. 

"Miscellaneous"  (accomit  .17)  is  designed  to  record 
the  total  operating  income  accruing  from  other 
sources  than  the  seven  above  indicated. 

REGISTERS. 
IN  GENERAL. 

293.  Registers  are  journals  on  which  will  be  re- 
corded all  transactions  affecting  general  accoimts. 
For  convenience  and  brevity  of  reference  these  regis- 
ters will  be  numbered  from  1  to  12,  and  each  register 
will  have  a  title  descriptive  of  its  use.  These  registers 
will  be  bound  in  pads,  on  which  entries  will  be  made 
by  indelible  pencil  or  stylographic  pen,  sufficient  car- 
bon copies  being  prepared  to  meet  the  requirements 
stated  in  the  following  paragraphs.  As  entries  will 
be  made  on  these  registers  throughout  the  month,  no 
totals  will  appear  on  them  imtil  all  the  business  of  the 
month  is  finished. 


4a 


No. 

1 

No. 

2 

No. 

3 

No. 

4 

No. 

5 

No. 

6 

Not 

7 

No. 

8 

No. 

9 

No. 

10 

No. 

11 

No. 

12 

294.  With  the  exception  of  register  12  (register  of 
luiscoUanoous  transactions),  all  registers  will  be  sup- 
ported by  vouchers  explauiing  the  entries  made 
on  them.  Only  brief  descriptions  of  such  entries  will 
therefore  be  needed  on  the  registers. 

NAMES,  NUMBERS,  AND  SUBSIDIARY  RECORDS. 

295.  As  stated  above,  there  will  be  12  registers,  as 
foUows : 

Register  of  salaries  and  wages  earned  (Exhibits  97  and  105). 
Register  of  freight  and  transportation  payable  (Exhibits 

98  and  107). 
Register  of  bills  received  (Exhibits  99  and  108). 
Register  of  bills  rendered  (Exhibits  100  and  109). 
Register  of  storehouse  issues  (A)  (Exhibits  112  and  114). 
Register  of  storehouse  issues  (B)  (Exhibits  113  and  115  to 

119). 
Register  of  disbursement  vouchers  (Exhibit  121). 
Register  of  collection  vouchers  (Exhibit  124). 
Register  of  transfers  between  units  (Exhibit  126). 
Register  of  transfers  of  costs  (Exhibit  127). 
Register  of  property  dropped  (Exhibit  133). 
Register  of  miscellaneous  transactions  (Exhibits  101  and 

134). 

USES  OF  REGISTERS. 

Register  No.  1. 

296.  The  register  of  salaries  and  wages  earned  will 
be  used  to  record  by  cost  accounts  and  subclasses 
thereof  the  total  earnings  of  employees  of  the  unit 
during  the  month,  whether  or  not  payment  for  the 
service  rendered  has  been  made. 

297.  Entries  on  this  register  will  be  supported  by  a 
file  of  time  reports  (Exhibit  106).  After  the  entry  has 
been  made  the  time  reports  will  be  filed  in  a  loose- 
leaf  binder  by  the  months  during  which  the  service 
was  rendered. 

Register  No.  2. 

298.  The  register  of  freight  and  transportation 
payable  will  be  used  to  record  and  classify  the  esti- 
mated cost  of  all  bills  of  lading  and  transportation 
requests  issued  dui:ing  the  month. 

299.  Entries  on  this  register  will  be  made  from 
copies  of  bills  of  lading  accomplished  and  transporta- 
tion requests  issued.  After  entry,  such  documents  will 
be  filed  pending  their  liquidation.  Upon  liquidation 
they  wUl  be  withdrawn  from  the  "mipaid"  files  and 
placed  in  "paid"  files. 

Register  No.  3. 

300.  The  register  of  bills  received  wUl  be  used  to 
record  and  classify  all  bills  received  from  simdry 
creditors  for  supplies  furnished  or  services  rendered 
aside  from  those  included  on  registers  1  and  2. 

301.  Entries  on  this  register  will  be  supported  by 
a  file  of  copies  of  "impaid"  bills  received  from  sundry 
creditors.  If  no  bill  has  been  received  for  supplies 
furnished  or  services  rendered  when  the  registers  are 
closed  for  any  particular  month,  a  memorandum  of 
the  amount  due  will  be  registered  and  filed.  Upon 
liquidation  such  bills  wUl  be  withdrawn  from  the 
"unpaid"  file  and  placed  in  a  "paid"  file. 


Register  No.  4. 

302.  The  register  of  bills  rendereti  will  be  used  to 
record  and  classify  all  bills  rendered  for  money  due 
the  unit  for  supplies  furnished  or  services  rendered 
the  public. 

303.  Entries  on  this  register  will  be  made  from 
copies  of  bills  rendered  (Exliibit  111)  during  the 
month.  These  bills  will  be  placed  in  an  "unpaid" 
file  pending  their  collection.  Upon  collection  they 
wiU  be  withdrawn  from  tihe  "impaid"  and  placed  in 
a  "paid"  file. 

Register  No.  5. 

304.  The  register  of  storehouse  issues  (A)  wdl  be 
used  to  record  the  total  amount  of  stores  or  local 
products  issued  during  the  month,  and  the  amount  of 
surcharge  on  the  stores. 

305.  Entries  on  this  register  wiU  be  supported  by  a 
file  of  numerically  arranged  copies  of  requisitions 
(Exhibit  120)  covering  issues  of  stores  or  local  prod- 
ucts during  the  month. 

Register  No.  6. 

306.  The  register  of  storehouse  issues  (B)  will  be 
used  to  record  the  distribution  of  requisitions  by  cost 
accounts  affected. 

307.  Entries  on  this  register  will  be  supporte<l  by 
a  file  of  numerically  arranged  copies  of  requisitions 
(Exhibit  120)  covering  issues  of  stores  or  local  prod- 
ucts during  the  month. 

Register  No.  7. 

308.  The  register  of  disbursement  vouchers  will  be 
used  to  record  all  payments  made  during  the  month 
on  behalf  of  the  unit,  no  matter  where  or  by  whom 
such  payment  may  be  made. 

309.  Entries  on  this  register  will  be  supported  by 
the  file  of  memorandum  copies  of  paid  vouchers 
(Exhibit  57),  a  file  of  copies  of  "Notices  of  bUls  of 
lading  and  transportation  requests  paid"  (Exhibits 
122  and  123),  and  a  file  of  smidry  notices  of  payments 
made  by  or  through  the  central  office  or  by  disbursing 
officers  not  connected  with  the  unit. 

Register  No.  8. 

310.  The  register  of  collection  vouchers  will  be  used 
to  record  all  cash  collections  made  during  the  month 
on  behalf  of  the  imit,  no  matter  where  or  by  whom 
such  collections  may  be  made. 

311.  Entries  on  this  register  will  be  supported  by  a 
file  of  copies  of  ofilcial  receipts  issued  (Exhibits  52  to 
55),  copies  of  miscellaneous  journal  vouchers  of  the 
disbursing  officer  crediting  United  States  or  tribal 
revenues  (Exhibit  44),  and  a  file  of  copies  of  sundry 
notices  of  collections  made  by  other  disbursing  ofRcere 
on  behalf  of  the  unit. 

Register  No.  9. 

312.  The  register  of  transfers  between  units  will 
be  used  to  record  all  completed  interunit  transfer 
vouchers. 


47 


.318.  Entries  on  this  register  will  ho  supported  by  a 
file  of  copies  of  interunit  transfer  vouchers  (Exhibits 
12S  to  180)  issueil,  iind  a  file  of  similar  vouchers 
i'eceive<l. 

KeKiHter  No.  10. 

314.  Tht^  register  of  transfers  of  costs  will  be  used 
to  record  aU  transfers  of  charges  between  features  of 
the  unit  and  all  protluction  of  assets  at  the  unit  during 
the  month. 

315.  Entries  on  this  register  will  be  supported  by 
copies  of  productioTi  reports  (Exhibit  131). 

Reitister  No.  1 1 . 

316.  The  register  of  property  dropped  will  be  used 
to  record  the  description  and  value  of  all  property  lost, 
stolen,  destroyed,  or  otherwise  dropped  from  account 
during  the  month. 

317.  Entries  on  this  register  wiU  be  supported  by  a 
file  of  copies  of  affidavits  of  employees,  reports  of  in- 
vestigations, court  proceedings,  etc.,  relative  to  the 
loss  of  pro]>erty. 

8egi!rter  No.  12. 

318.  The  register  of  miscellaneous  transactioiis  will 
be  used  to  record  all  transactions  wliich  may  not  prop- 
erly be  recorded  on  any  of  the-  registers  referred  to 
above. 

319.  Entries  on  this  register  will  be  supported  by 
no  separate  file,  but  subsidiary  records  and  detail  de- 
scribing entries  wiU  be  appended  to  the  retained  copy 
of  the  register  or  placed  in  the  correspondence  files. 

THE  RECAPITULATION  OF  REGISTERS. 

320.  The  recapitulation  of  registers  will  be  used  to 
accumulate  the  totals  of  all  registei-s  by  general  account 
classifications  so  as  to  show  for  each  account  the  in- 
crease or  decrease  therein  resulting  from  the  month's 
business,  the  totals  brought  forw  ard  from  the  previous 
months,  and  the  sum  of  the  two  as  the  balajices  at  the 
close  of  the  period. 

321.  Tiie  entries  on  the  "recap." — as  the  recapitu- 
lation of  registers  is  referred  to  herein  —wiU  bo  sup- 
ported by  a  file  of  copies  of  the  registers,  wliich,  in  turn, 
will  be  supported  by  copies  of  vouchers  of  original  en- 
try, as  explained  above. 

PROCEDURE. 

RECORDING  SALARIES  AND  WAGES  EARNED. 

322.  All  earnings  of  employees  at  the  unit  will  be 
n'corded  by  means  of  a  time  book  (Exhibit  106).  In 
this  book,  in  the  spaces  provided  therefor,  will  be 
recorded  the  name  and  designation  of  the  employee, 
the  number  of  the  feature  for  whicli  the  services  were 
rendered  and  the  subclassification  of  expense,  the 
amomit  of  such  services  by  days  of  the  month,  the 
total  time,  rate  of  pay,  total  amount  earned  by  cost 


features,  and  the  grand  total  amount  earned.  This 
record  wiU  be  kept  for  every  employee,  regular  or 
irregular,  pennanent  or  temporary.  As  stated  in  j)ara- 
graph  264,  the  decimal  code  portion  of  the  numeral 
Subclassification  will  be  .01  or  .02;  the  cost  account 
number  will  be  that  of  the  features  for  which  the  em- 
ployee may  have  been  rendering  service. 

323.  The  several  foremen  will  keep  time  books  for 
all  employees  working  under  their  supervision,  and  at 
the  close  of  the  month  all  time  sheets  in  each  time 
book,  after  the  pay  roll  has  been  prepared  by  or  for 
the  disbursiiig  officer,  will  be  abstractetl  by  cost  ac- 
couutts,  and  so  entered  on  the  register  of  salaries  and 
wages  earned.     The  time  sheets  wiU  then  be  filed. 

RECORDING  ISSUES  OF  STORES. 

324.  Stores,  when  purchased,  will  be  held  in  the 
storerooms  pending  orders  for  their  delivery.  (See 
par.  268.)  Orders  on  the  storekeeper  wiU  be  made  on 
requisitions  (Exhibit  120)  signed  by  some  officer  or 
employee  authorized  to  draw  supplies. 

325.  Requisitions  wUl  be  furnished  all  employees 
authorized  to  draw  supplies  and  will  be  filled  out  by 
the  requisitioner  to  show,  in  the  space  provided  there- 
for, the  name  and  quantity  of  the  article  wanted, 
and  the  cost  account  chai^oable  if  the  stores  requisi- 
tioned are  to  be  consumed.  In  the  lower  right-hand 
section  of  the  form  the  requisitioner  will  place  the 
date  of  the  order  and  the  name  of  his  official  position. 
He  will  then  sign  the  requisition  and  present  it  to 
the  storekeeper,  who  wiU  give  it  a  serial  number  and 
fill  in  the  columns  headed  "Quantity  dehvered," 
•'Unit,"  "Unit  price,"  and  "Total  cost."  Upon 
delivery  of  the  stores  he  will  fill  in  the  lower  left-hand 
section  of  the  requisition  to  show  date  and  manner 
of  delivery,  signing  his  name  thereunder. 

326.  The  individual  items  making  up  the  requi- 
sition will  then  be  posted  to  the  stores  cards  (Exhibit 
102)  and  the  new  balance  extended. 

327.  The  requisitions  will  also  be  listed  on  the 
register  of  storehouse  issues  (A)  by  ntimber  and 
amounts  of  requisitions  only  (Exhibit  114).  The 
expendable  items  on  the  requisition  will  be  distributed 
by  cost  accounts  and  the  nonexpendable  items  by 
fixed  asset  classifications  on  the  register  of  storehouse 
issues  (B)  (Exhibits  115  to  119),  and  copies  of  the 
requisitions  will  be  filed  by  serial  numbers. 

328.  As  the  total  amount  shown  on  register  5  is 
shnultaneously  charged  on  register  6  by  detailed  classi- 
fications, the  total  of  the  two  registers  must  agree. 

RECORDING  ISSUES  OP  LOCAL  PRODUCTS. 

329.  These  issues  will  be  recorded  in  the  same  man- 
ner as  issues  of  stores,  separate  sheets  of  registers  5 
and  6  being  used.     (See  exhibits  112  and  113.) 


48 


ISSUING  AND  RECORDING  BILLS  OF  LADING  AND  TRANS- 
PORTATION REQUESTS. 

330.  When  a  sliipment  of  freight  is  made,  a  suf- 
ficient number  of  copies  of  the  bill  of  lading  should 
be  provided  to  permit  one  copy  to  be  retained  by 
the  shipping  office  for  its  file.  The  original  and  two 
copies  will  be  sent  to  the  consignee,  and  a  memoran- 
dum copy  will  be  sent  to  the  general  bookkeeper  at 
the  unit.  The  carrier  wiU  also  require  one  copy  (the 
shipping  order). 

331.  When  bills  of  lading  covering  incoming  ship- 
ments are  accompUshed  and  deUvered  to  the  carrier, 
the  estimated  amount  of  freight  charges  shown  by 
the  expense  bill  furnished  by  the  transportation  com- 
pany's agent  will  be  entered  on  the  register  of  freight 
and  transportation  payable.  Likewise,  if  the  freight 
charges  on  outgoing  shipments  are  properly  charge- 
able to  the  shipping  uHit  they  will  be  entered  on  that 
register  (see  par.  298). 

332.  Officers  of  the  unit  who  are  authorized  to  issue 
transportation  requests  will  be  instructed  to  furnish 
immediately  a  copy  of  each  transportation  request 
to  the  general  bookkeeper,  who  will  fist  it  on  the  same 
register  that  is  used  for  bills  of  lading,  the  serial  num- 
ber being  written  in  the  column  set  aside  for  trans- 
portation requests  (see  par.  298).  The  cost  will  be 
distributed  by  features  in  the  manner  already  explained 
(par.  272  to  285). 

RECORDING  PROPERTY  DROPPED  FROM  ACCOUNT. 

333.  When  property  of  any  kind  which  is  carried 
in  the  accounts  of  the  unit  becomes  worn  out  or  for 
other  reasons  becomes  useless  for  further  service  and 
is  destroyed,  when  animals  die,  or  when  property  is 
stolen  or  lost,  a  brief  statement  of  the  fact  will  be 
made  on  the  register  of  property  dropped  (Exhibit 
133).  If  affidavits  or  other  docimaents  explaining  the 
manner  of  loss  have  been  prepared,  the  entry  on  the 
register  will  contain  a  reference  to  the  general  office 
file  number  of  the  papers;  otherwise  the  papers  will  be 
fastened  to  the  register.  The  book  value  of  all  prop- 
erty lost  will  be  charged  to  "Contingencies  and  losses" 
(recap,  account  25A)  and  credit  will  be  given  to  the 
proper  asset  account. 

RECORDING  BILLS  RECEIVED  FROM  SUNDRY  CREDITORS. 

334.  When  suppUes  are  received  by  or  services  are 
rendered  to  the  unit  a  bill  showing  the  indebtedness 
therefor  should  bo  received.  Such  a  biU,  after  verifi- 
cation, wiU  be  serially  numbered  and  entered  on  the 
roister  of  bills  received  (Exhibit  108)  so  as  to 
show  the  number  of  the  bill,  the  number  of  the 
encumbrance  set  up  by  the  appropriation  ledger 
clerk  therefor,  the  name  of  the  creditor,  and,  by  dis- 
tribution, the  amount  chargeable  to  "Stores,"  "Oper- 
ating expense,"  or  other  accounts.  If  the  charge  is 
made  to  "Operating  expense,"  the  cost  feature  num- 


ber and  the  subclassification  of  the  item  must  be 
shown  in  the  column  provided  therefor.  In  all  entries 
in  the  colunm  "Other  accounts,  '  the  recap,  number 
of  the  account  chargeable  will  be  shown  in  the  column 
"Recap.  No."  A  numerical  file  wiU  be  kept  of  all 
bills  thus  received  and,  if  the  number  received  is  suf- 
ficient to  warrant  it,  a  separate  memorandum  will  be 
kept  to  show  the  names  of  the  creditors,  in  alpha- 
betic order,  and  the  corresponding  bill  numbers. 
Upon  payment  of  such  bills,  the  copies  will  be  with- 
drawn from  the  "unpaid"  file  and  placed  in  the 
"paid"  file  (see  par.  339). 

RENDERING  AND  RECORDING  BILLS  FOR  MONEY  DUE. 

335.  When  services  are  rendered  or  suppfies  are 
sold,  the  cost  of  wliich  is  to  be  collected,  a  bill  for 
money  due  (Exhibit  111)  will  be  prepared  in  tripli- 
cate and  the  original  will  be  sent  to  the  debtor. 
These  bills  will  be  numbered  consecutively  in  the 
order  of  their  issue  and  will  show,  in  the  spaces 
designated  therefor,  the  name  and  address  of  the 
debtor,  the  date  of  each  item  on  the  bill,  a  de- 
scription of  the  transaction  for  wliich  the  bill  is 
rendered,  and  the  amount  due.  Immediately  upon 
issue,  each  bill  will  be  fisted  on  the  register  of  biUs 
rendered.  This  register  wiU  indicate  the  number  of 
the  bill,  the  name  of  the  debtor,  and  the  classification 
of  the  amount  to  be  collected,  such  as  "Operating 
income,"  "  Other  income,"  or  "  Other  credits."  If  the 
amount  due  is  credited  to  "Operating  income"  the 
number  of  the  feature  to  which  the  cost  of  the  services 
was  previously  charged  and  the  subclassifications  of 
the  income,  as  explained  in  paragraph  264,  will  be 
shown  in  the  column  entitled  "Cost  account."  If  the 
amount  due  is  credited  to  "Other  income"  the  sub- 
classification,  as  shown  in  paragraph  264,  wiU  be  indi- 
cated in  the  column  provided  therefor.  If  the  amount 
due  is  credited  to  some  other  recap,  account  the  num- 
ber of  the  recap,  account  to  be  credited  will  be  indi- 
cated in  the  column  entitled  "Recap.  No." 

PREPARING  AND  RECORDING  JOB  ORDERS  AND  PRO- 
DUCTION REPORTS. 

336.  Before  any  special  piece  of  work  is  under- 
taken at  any  department  of  the  unit,  the  superin- 
tendent or  some  person  designated  by  him  wiU 
prepare  a  job  order  and  cost  memorandum  (Ex- 
hibit 132)  in  dupficate.  This  order  will  be  addressed 
to  the  foreman  of  the  shop  in  which  the  work  is  to 
be  done  and  will  give  a  brief  description  of  the  work 
and  a  statement  whether  its  cost  is  to  be  collected 
from  the  person  for  whom  it  is  done  or  whether  a 
transfer  of  charges  is  to  be  made  (see  par.  277). 
Upon  receipt  of  this  job  order  the  foreman  of  the 
shop  will  place  it  in  a  loose-leaf  file  and,  as  the  work 
progresses,   will   note    the  elements   of   cost   in    the 


49 


spaces  provided  therefor.  Upon  the  completion  of 
the  work  the  foreman  will  prepare  a  production  re- 
port (Exhibit  131)  and  obtain  thereon  the  approval 
of  the  person  for  whom  the  work  was  done.  Such 
production  reports  will  bear  references  to  the  num- 
bers of  the  job  orders  on  which  the  details  of  the  cost 
are  recorded.  Upon  receipt  of  production  reports  in 
the  office,  bills  for  money  due  will  be  prepared  for 
those  production  reports  for  which  collection  is  to  be 
made.  All  other  production  reports—that  is,  those 
for  which  a  transfer  of  charges  is  to  be  made — will 
be  hsted  on  the  register  of  transfers  of  costs  (see 
par.  314). 

RECORDING  COLLECTION  VOUCHERS. 

337.  When  the  disbursing  officer  makes  collections  he 
will  furnish  copies  of  his  official  receipts  to  the  general 
bookkeeper,  who  will  Ust  them  (excluding  individual 
Indian  moneys  and  special  deposits)  on  the  register  of 
collection  vouchers  (Exhibits  124  and  125),  which  will 
show  the  number  of  the  official  receipt,  the  number  of 
the  biU  the  collection  of  which  is  covered  by  the  official 
receipt,  the  name  of  the  person  from  whom  the 
amount  was  collected,  the  article  or  service  furnished, 
and  the  amount  actually  received,  as  shown  by  the 
official  receipt.  If  a  bill  has  been  rendered  for  the 
amount  due  there  will  have  been  taken  into  "Ac- 
counts receivable,"  before  the  bill  is  collected,  an 
amount  which  may  be  less  or  greater  than  the 
amount  actually  received  (see  par.  335).  The  amount 
which  may  previously  have  been  debited  to  "Ac- 
counts receivable  "  will  be  shown  in  the  column  pro- 
vided therefor,  and  the  diflFerence  between  that 
amount  and  the  amount  actually  received,  as  shown 
in  the  next  preceding  column,  will  be  extended  into 
the  proper  adjustment  column  at  the  right.  If 
the  amount  collected  is  in  excess  of  the  amount 
previously  set  up  as  "Accounts  receivable"  the 
difference  will  be  entered  in  the  column  entitled 
"Credit  excess  collection,"  the  recap,  number  and  the 
cost-account  number  to  be  credited  being  shown  in 
the  columns  provided  therefor  at  the  left  of  the  amount. 
If  the  amount  collected  is  less  than  the  amount  pre- 
viously setup  as  "Accounts  receivable"  the  difference 
will  be  extended  to  the  columns  entitled  "Debit 
undercoUection,"  so  as  to  show  the  recap,  number  and 
the  cost  account  to  be  debited.  It  will  therefore  be 
seen  that  if  the  disbursing  officer  coDects  an  amount 
for  which  no  bill  has  previously  been  rendered  the 
amount  so  collected  will  be  considered  an  excess 
collection  and  registered  accordingly.  In  extending 
the  adjustments  care  must  be  taken  to  see  that  the 
excess  collection  or  undercoUection  is  credited  or  deb- 
ited, respectively,  to  the  identical  account  that  was 
previously  credited,  as  shown  by  the  register  of  bills 
rendered  (see  Exliibit  124,  official  receipts  1  and  13). 
5868—17 4 


338.  In  addition  to  the  collections  made  by  the  local 
disbursing  officer,  coUections  may  be  made  on  l)ehalf 
of  the  unit  by  disbursing  officers  of  other  units.  In 
such  event  memorandum  copies  of  the  official  receipts 
of  the  collecting  officer  will  be  furnished  the  unit 
affected  and  will  be  registered  in  the  manner  stated 
above. 

RECORDING  DISBURSEMENT  VOUCHERS. 

339.  The  accounts  payable  of  the  imit  will  bo  pai<l 
either  by  the  local  liisbursing  officer,  through  the 
central  office  (including  the  auditor's  settlements),  or 
by  disbursing  officers  of  other  units.  If  disburse- 
ments are  made  by  the  local  disbursing  officer  copies 
of  his  vouchers  will  be  referred  to  the  general  book- 
keeper, who  win  list  them  on  the  register  of  disburse- 
ment vouchers  (Exhibit  121)  so  as  to  show  the  serial 
number  given  the  voucher  when  it  is  registereil,  the 
disbursing  officer's  number  of  the  voucher,  the  name 
of  the  payee,  description  of  the  payment,  and  the 
amount  actually  paid.  As  stated  in  paragraphs  322, 
330  to  332,  and  334,  the  amount  of  all  accounts  pay- 
able will  have  been  credited  to  "Salaries  and  wages 
payable,"  "Freight  and  transportation  payable,"  or 
"Sundry  accounts  payable,'"  three  accounts  that  are 
known  collectively  as  "Accounts  payable."  The 
amoimt  previously  credited  to  "Accounts  payable" 
will  be  entered  in  the  column  "Accounts  payable." 
The  recap,  number  of  the  item — that  is,  15A,  16A,  or 
17A — ^will  be  entered  in  the  column  "Recap.  No."  If 
the  payment  exceeds  the  amount  previously  credited  to 
"Accounts  payable"  the  difference  will  be  extended 
into  the  adjustment  colimins  entitled  "Debit  excess 
payment,"  wherein  the  recap,  number  and,  for  a 
charge  to  "Operating  expense,"  the  cost  account 
number  will  be  shown.  If  the  payment  is  less  than  the 
amount  previously  credited  to  "Accounts  payable," 
the  difference  will  be  extended  to  the  "Credit  savings" 
columns,  which  will  be  filled  out  to  show  the  number 
of  the  recap,  account  or  the  cost  account  which  should 
be  credited  with  the  amoimt  previously  overcharged 
thereto  (see  Exhibit  121,  unit  vouchers  Nos.l7  and  3). 

340.  If  the  payment  is  made  by  other  than  the 
local  disbursing  officer  a  copy  of  the  voucher  covering 
such  payment  will  be  furnished  the  imit  for  its  files. 
Such  payments  will  be  entered  on  the  register  of  dis- 
bursement vouchers  in  the  same  manner  as  are  pay- 
ments made  by  the  local  disbursing  officer. 

341.  Payments  of  bills  not  previously  taken  into 
account  as  "Accounts  payable"  wiU  be  registered  as 
"Excess  payments,"  as  shown  on  Exhibit  121  (vmit 
voucher  No.  20).  Care  should  be  taken  in  extending 
the  adjustments  of  disbursement  vouchers  to  see 
that  the  amount  debited  or  credited  thereunder  be 
charged  or  credited  to  the  same  account  that  was 
previously  debited  on  registers  1,  2,  or  3. 


50 


RECORDING  TRANSFERS  BETWEEN  UNITS. 

342.  When  property  is  transferred  from  one  unit  to 
another  or  services  are  rendered  by  one  imit  for  an- 
other an  interunit  transfer  voucher  will  be  prepared 
in  quadruplicate  by  the  officer  in  charge  of  the  unit 
transferring  the  property  or  rendering  the  service 
(referred  to  herein  as  the  forwarding  officer).  This 
voucher  (Exhibits  128  to  130)  will  give  a  description 
of  the  articles  or  services  transferred,  the  transfer  value 
agreed  upon  for  each  item,  and  the  total  transfer  value. 
The  original,  duphcate,  and  triphcate  copies  will  be 
dated,  signed,  and  sent  to  the  receiving  officer,  who, 
if  he  approves  the  charges  or  has  received  the  arti- 
cles, will  fill  out  the  "Receiving  officer's  certificate." 
This  wUl  show,  in  spaces  provided  therefor,  the  name 
of  the  receiving  unit,  the  receiving  unit's  transfer 
voucher  number,  and,  if  a  charge  against  "Allotments" 
is  expected,  the  name  and  symbol  of  the  appropria- 
tion chargeable  and  the  number  and  amount  of  the 
encimabrance  provided  in  the  fund  accounts  to  meet 
such  reduction  of  allotment  (see  par.  136).  The  re- 
ceiving officer  will  then  date  and  sign  the  original 
and  duplicate  copies  of  the  voucher  and  return  them 
by  first  mail  to  the  fonvarding  officer,  at  the  same  time 
entering  the  voucher  on  register  No.  9  (see  par.  312). 

343.  Upon  receipt  of  the  original  and  duplicate 
vouchers  the  forwarding  officer  will  complete  the 
original  by  filling  out  the  ' '  Forwarding  officer's  certifi- 
cate. "  This  will  show,  in  the  spaces  provided  there- 
for, the  imit's  transfer  voucher  number,  the  date  and 
file  number  of  the  letter  of  authority  (if  such  a  letter  is 
on  file),  whether  the  articles  transferred  were  manu- 
factured at  the  unit,  or,  if  they  were  purchased,  the 
name  and  symbol  of  the  appropriation  from  which 
payment  therefor  was  made,  the  voucher  number,  and 
the  date  of  payment.  The  necessary  entry  will  then 
be  made  on  register  No.  9  (see  par.  312). 

344.  At  the  close  of  the  month  the  original  and 
memorandum  copies  will  be  forwarded  to  Washington 
(see  par.  376). 

TRANSFERRING  CHARGES  BETWEEN  FEATURES. 

345.  Transfers  of  charges,  as  distinguished  from 
interunit  transfers,  described  above,  are  local  trans- 
actions that  afl"ect  one  or  more  cost  accounts.  The 
cost  of  work  performed  by  one  feature  of  the  unit  for 
the  benefit  of  another  must  be  charged  to  the  feature 
benefited  and  credited  to  the  feature  performing  the 
work. 

346.  In  all  such  transactions  the  cost  of  services 
rendered  will  be  charged,  through  register  No.  10  (see 
par.  314),  to  the  proper  subclass  of  operating  ex- 
penses on  the  cost  sheet  of  the  feature  benefited, 
and  credit  will  be  given  (also  through  register  No.  10 — 
see  par.  314)  under  the  subclass  ".09 — ^Transfers 
(credit) "  on  the  cost  sheet  for  the  feature  rendering 
the  services. 


347.  When  work  is  to  be  performed  for  another 
feature,  the  superintendent  or  other  person  designated 
by  him  will  issue  a  job  order  (Exhibit  132)  for  the 
work,  and  after  the  work  is  done  the  foreman  will  pre- 
pare a  production  report  (Exhibit  131)  therefor  (see 
par.  336). 

348.  Likewise,  when  local  products,  such  as  wheat, 
lumber,  and  hay,  are  produced  the  employee  in  charge 
of  the  producing  feature  will  report  their  production 
on  a  production  report,  which  will  be  entered  on  regis- 
ter No.  10  (see  par.  314).  The  market  value  of  such 
local  products  will  be  debited  to  "  Local  products " 
(recap,  account  8A),  and  credit  will  be  given  (through 
register  No.  10)  to  the  producing  feature  under  sub- 
classification  ".09 — ^Transfers  (credit)"  on  the  cost 
sheet  of  that  feature.  In  the  same  manner  credit  for 
equipment  manuf  actiu-ed  will  be  given  to  the  producing 
feature  (through  entry  on  register  No.  10)  under 
".09— Transfers  (credit)." 

RECORDING  MISCELLANEOUS  TRANSACTIONS. 

349.  In  addition  to  the  transactions  described  above 
there  will  be  numerous  miscellaneous  transactions, 
no  specific  method  of  recording  which  has  been 
prescribed.  Among  such  transactions  will  be  the 
monthly  charge  to  "Freight  and  handling"  on  account 
of  indirect  cost  of  supplies  (see  item  No.  2,  Exhibit  134), 
the  slaughter  of  live  stock  (see  item  No.  1,  Exhibit  134), 
and  similar  transactions.  The  nature  of  all  such 
transactions  will  be  explained  by  vouchers,  which 
will  be  entered  on  the  register  of  miscellaneous  trans- 
actions and  filed,  usually  with  the  general  correspond- 
ence of  the  unit. 

CLOSING  THE  REGISTERS. 

350.  After  all  transactions  for  the  month  have  been 
recorded  on  the  registers  they  will  be  totaled  and 
summarized  as  shown  below.  As  the  summaries  thus 
prepared  are  journal  entries,  the  total  debits  (recap, 
accounts  A)  must  equal  the  total  credits  (recap, 
accounts  B). 

351.  Register  of  salaries  and  wages  earned  (Exhibit 
105): 

(a)  The  subtotals  and  grand  total  of  the  columns 
' '  Amount "  will  be  entered  on  the  register  proper  on  the 
line  "Total,"  the  prefix  "sub"  being  supplied  for  all 
but  the  last  column. 

(b)  The  total  will  be  entered  in  the  summary  as  a 
debit  to  "Operating  expense"  (recap,  account  22A). 
The  credit  will  be  to  "Salaries  and  wages  payable" 
(recap,  account  15B). 

352.  Register  of  freight  and  transportation  payable 
(Exhibit  107): 

(a)  Totals  of  the  two  columns  "Operating  expense" 
and  "Other  accounts"  will  be  entered  on  the  line 
"Total"  at  the  bottom  of  those  columns. 


51 


(i)  The  total  of  the  first-named  column  will  be 
entered  in  the  summary  as  a  debit  to  "Operating  ex- 
pense" (recap,  account  22A). 

(c)  The  total  of  the  colunm  "Other  accounts" 
will  be  abstracted  by  recap,  accounts  and  so  entered 
in  the  debit  column  of  the  summary. 

(d)  The  total  of  both  columns  will  then  be  entered 
in  one  amount  in  the  summary  as  a  credit  to  "Freight 
and  transportation  payable'  (recap,  account  16B). 

353.  Register  of  bills  received  (Exhibit  108) : 

(a)  The  total  of  each  column  will  be  entered  at  the 
bottom  of  the  column  on  theline  "Total." 

(6)  The  total  of  the  column  "Stores"  will  be  entered 
in  the  summary  as  a  debit  to  "Stores"  (recap,  ac- 
count 6A). 

(c)  The  total  of  the  column  "Operating  expense" 
will  be  entered  in  the  summary  as  a  debit  to  "Operating 
expense"  (recap,  account  22A). 

(d)  The  individual  items  appearing  in  the  column 
"Other  accounts"  will  be  abstracted  by  recap,  accounts 
(as  indicated  by  the  classification  appearing  at  the  left 
of  each  in  the  colunm  "Recap.  No.")  and  entered  in 
the  summary  in  one  debit  amount  for  each  account. 

(e)  The  grand  total  of  all  three  columns  will  be 
entered  in  the  summary  as  a  credit  to  "Sundry  ac- 
counts payable"  (recap,  account  17B). 

354.  Register  of  bills  rendered  (Exhibits  109  and 
110): 

(a)  The  totals  of  each  of  the  three  columns  "Oper- 
ating income,"  "Other  income,"  and  "Other  credits" 
will  be  entered  on  the  line  "Total"  at  the  bottom  of 
each  column. 

(6)  The  total  of  the  column  "Operating  income" 
will  be  entered  in  the  summary  as  a  credit  to  "Operat- 
ing income"  (recap,  account  23B). 

(c)  The  total  of  the  column  "Other  income"  will  be 
entered  in  the  summary  as  a  credit  to  "Other  income" 
(recap,  account  24B). 

(d)  The  individual  items  appearing  in  the  column 
"Other  credits"  will  be  abstracted  by  recap,  accounts 
(as  indicated  by  the  classification  appearing  at  the  left 
of  each  in  the  colunm  "recap.  No.")  and  so  entered  in 
the  credit  spaces  of  the  summary. 

(e)  The  grand  total  of  all  three  columns  will  \>e  en- 
tered in  one  amount  in  the  summary  as  a  debit  to 
"Accounts  receivable"  (recap,  account  9A). 

355.  Registers  of  storehouse  issues  A  and  B,  local 
products  (Exhibits  112,  113): 

(a)  The  columns  on  register  No.  5  will  be  subtotaled, 
beginning  at  the  left,  and  the  total  brought  down  at 
the  bottom  of  the  last  column  having  entries  therein. 

(b)  The  total  of  each  column  on  register  No.  6  will 
be  entered  in  the  spa<ie  "Total  debit"  provided  for 
that  purpose. 

(c)  The  sum  of  the  totals  of  all  columns  on  register 
No.  6  showing  charges  to  cost  accounts  will  be  entered 


as  one  amount  in  the  summary  of  register  No.  5  as  a 
debit  to  "Operating  expense"  (recap,  account  22A). 

(<^)  The  total  of  each  other  column  on  register  No.  6 
will  be  entered  in  the  summary  on  register  No.  5  as  a 
debit  to  the  account  corresponding  to  the  classifica- 
tion appearing  at  the  top  of  the  column  on  register 
No.  6. 

(e)  The  total  of  all  columns  on  register  No.  5  will 
be  entered  in  one  amount  in  the  summary  as  a  credit 
to  "Local  products"  (recap,  account  8B). 

356.  Registers  of  storehouse  issues  A  and  B,  stores 
(Exhibits  114  to  119): 

(a)  The  columns  "Amount"  on  register  No.  5  will 
be  footed,  beginning  at  the  left,  and  the  grand  total 
of  all  columns  will  be  entered  at  the  bottom  of  the  last 
column  in  which  entries  have  been  made. 

(b)  Each  column  on  register  No.  6  wiU  be  footed  to 
show  the  total  of  all  requisitions  entered  therein,  anfl 
this  total  will  be  entered  on  the  hne  "Subtotal." 

(c)  The  applicable  percentage  for  the  month  (see 
par.  235)  wiU  be  applied  to  each  subtotal  to  determine 
the  amount  to  be  added  to  cover  freight  and  handling, 
and  that  amount  will  be  entered  in  the  space  "Freight 
and  handling"  immediately  beneath  "Subtotal." 

(d)  The  sum  of  the  subtotal  plus  freight  and  han- 
dhng  will  then  be  entered  in  the  space  "Total  debit" 
beneath  the  "Freight  and  handling"  space  in  each 
column  of  register  No.  6. 

(e)  The  amounts  appearing  on  register  No.  6  in  the 
spaces  "Freight  and  handhng"  will  then  be  hsted  on 
register  No.  5  in  the  columns  headed  "Memorandum 
of  freight  and  handUng  charged  to  cost  accounts,  per 
register  No.  6,"  and  the  grand  total  thereof  entered 
at  the  bottom  of  the  last  memorandum  column  con- 
taining entries.       « 

(/)  The  sum  of  the  totals  of  all  columns  on  register 
No.  6  showing  charges  to  cost-ledger  accoimts  will  be 
entered  in  the  summary  of  register  No.  5  in  one  amount 
as  a  debit  to  "Operating  expense"  (recap,  account 
22A). 

ig)  The  total  of  each  other  column  on  register  No.  6 
will  be  entered  in  the  summary  on  register  No.  5  as  a 
debit  to  the  account  corresponding  to  the  classification 
appearing  at  the  top  of  the  column  on  register  No.  6. 

(A)  The  total  of  the  memorandum  columns  on  reg- 
ister No.  5  will  be  entered  in  one  amount  in  the  sum- 
mary as  a  credit  to  "Freight  and  handling"  (recap, 
account  7B). 

(i)  The  total  of  the  "Amount"  columns  on  register 
No.  5  will  be  entered  in  the  summary  as  a  credit  to 
"Stores"  (recap,  account  6B). 

357.  Register  of  disbursement  vouchers  (Exhibit 
121): 

(a)  The  amounts  shown  in  the  columns  "Amount 
actually  paid,"  "Accounts  payable,"  "Debit  excess 
payment,"  and  "Credit  savings"  will  be  totaled  and 


52 


the  totals  entered  on  the  line  "Column  total"  at  the 
bottom  of  the  columns. 

(6)  The  individual  items  appearing  in  the  column 
"Accounts  payable"  will  be  abstracted  by  recap,  ac- 
counts (as  indicated  by  the  classification  appeariiig  at 
the  left  of  each  item  in  the  adjoining  column  "Recap. 
No.")  and  so  entered  immediately  beneath  the  total 
of  the  column  headed  "Accounts  payable." 

(c)  Likewise  the  individual  items  appearing  in  the 
columns  "Debit  excess  payment"  and  "Credit  sav- 
ings" will  be  abstracted  by  recap,  accoimts  and  so 
entered  in  the  "Column  total"  Mne. 

(d)  As  a  proof  of  the  accuracy  of  this  summary,  the 
totals  of  the  amounts  so  abstracted  wiU  be  entered  on 
the  line  "Summary  total."  These  amounts  must 
agree  with  the  totals  appearing  on  the  "Column 
total"  line  immediately  above. 

358.  Register  of  collection  vouchers  (Exhibits  124 
and  125) : 

(a)  Column  totals  will  be  entered  on  the  line  pro- 
vided therefor  in  the  columns  "Amount  actually 
received,"  "Accounts  receivable,"  "Credit  excess 
collection,"  and  "Debit  mider  collection." 

(6)  The  individual  items  appearing  in  the  two  ad- 
justment columns  will  be  abstracted  by  recap,  ac- 
counts (as  indicated  by  the  classification  appearing  at 
the  left  of  each  in  the  column  "Recap.  No.")  and  so 
entered  immediately  beneath  the  column  totals. 

(c)  As  a  proof  of  the  accuracy  of  such  abstracted 
amounts,  totals  thereof  wiU  be  entered  on  the  line 
"Summary  total."  Such  amounts  must  agree  with 
the  column  totals  immediately  above. 

359.  Register  of  transfers  between  units  (Exhibit 
126): 

(a)  Totals  wiU  be  entered  on  the  hne  "Total" 
at  the  bottom  of  the  columns  "Operating  expense," 
"Other  debits,"  ".09  transfers  (credit),"  and  "Other 
credits." 

(b)  The  total  of  the  column  "Operating  expense" 
will  be  entered  in  the  summary  as  a  debit  to  "Operating 
expense"  (recap,  account  22A). 

(c)  The  individual  items  appearing  in  the  column 
"Other  debits"  wiU  be  abstracted  by  recap,  accounts 
(as  indicated  by  classifications  at  the  left  of  each  in 
the  adjoining  coliman  "Recap.  No.")  and  so  entered 
in  the  simmiary. 

id)  The  total  of  the  column  ' '  .09  Transfers  (credit) " 
wiU  be  entered  in  the  summary  as  a  credit  to  "  Oper- 
ating expense"  (recap,  accoimt  22B). 

(e)  The  individual  items  appearing  in  the  colmnn 
"Other  credits"  wiU  be  abstracted  by  recap,  accounts 
and  so  entered  as  credits  in  the  siunmary. 

(/)  The  sum  of  the  totals  of  columns  "Operating 
expense"  and  "Other  debits"  will  be  entered  in  the 
summary  as  a  single  item  crediting  "  Transfer  vouchers 
received"  (recap,  account  2 IB). 


ig)  The  sum  of  the  totals  of  columns  ' '  .09  Transfers 
(credit)"  and  "Other  credits"  will  be  entered  in  the 
smnmary  as  a  single  item  debiting  "  Transfer  vouchers 
issued"  (recap,  account  20A). 

360.  Register  of  transfers  of  costs  (Exhibit  127): 
(a)  The  totals  of  all  columns  will  be  entered  on  the 

line  "Total." 

(6)  The  individual  items  appearing  in  the  column 
"Other  accounts  debit"  wiU  be  abstracted  by  recap, 
accounts  (as  indicated  by  the  classification  at  the  left 
of  each  item  in  the  adjoining  column  "Recap.  No.") 
and  so  entered  as  debits  in  the  summary. 

(c)  The  total  of  the  colvunn  "Operating  expense" 
wiU  be  entered  in  the  summary  as  a  single  item  as 
a  debit  to  "Operating  expense"  (recap,  account 
22A). 

(d)  The  total  of  all  columns  under  the  general 
caption  "Operating  expense  credit"  wiU  be  entered  as 
a  single  item  in  the  summary  as  a  credit  to  "Operating 
expense"  (recap,  account  22B).  * 

(e)  The  individual  items  appearing  in  the  column 
"Operating  expense"  wiQ  be  abstracted  by  cost  ac- 
counts and  subclassifications  (as  indicated  by  the 
classification  opposite  each  item  in  the  adjoining 
column  headed  "Cost  account  No.")  and  so  entered 
in  the  "Analysis  of  cost  accounts  debits." 

(/)  The  totals  of  the  four  columns  provided  for 
specific  cost  accounts  wiU  be  entered  in  the  "Analysis 
of  cost  accounts  credits"  as  shown  by  the  cost  account 
numbere  at  the  head  of  each  colmnn. 

ig)  Tlie  individual  items  appearing  in  the  column 
"Sundry  cost  accounts"  wiU  be  abstracted  by  cost 
accoimts  and  subclassifications  (as  indicated  by  the 
classification  opposite  each  it«m  in  the  adjoining 
columns  headed  "Cost  account  No.")  and  so  entered 
in  the  "Analysis  of  cost  accomits  credits." 

361.  Register  of  property  dropped  (Exhibit  133): 

(a)  The  total  of  the  column  "Amount"  will  be 
entered  on  the  line  "Total." 

(b)  The  individual  items  appearing  in  the  column 
will  be  abstracted  by  recap,  accoimts  (as  indicated  by 
the  classification  opposite  each  item  in  the  adjoining 
column  "Recap.  No.")  and  so  entered  in  the  sum- 
mary as  credits. 

(c)  The  total  of  the  column  "Amount"  will  be 
entered  in  the  summary  as  a  debit  to  "Contingencies 
and  losses"  (recap,  account  25A). 

362.  Register  of  miscellaneous  transactions  (Ex- 
hibit 134): 

(a)  The  total  of  the  column  "Amount"  wUl  be 
entered  on  the  line  "Total." 

(b)  The  individual  items  of  the  "Amount"  column 
wUl  be  abstracted  by  debit  recap,  accounts  (as  indi- 
cated by  the  classification  appearing  at  the  left  in  the 
column  "Debit  recap.  No.")  and  so  entered  in  the 
"Debit"  column  of  the  summary. 


53 


(c)  The  individual  items  of  the  "Amount"  column 
wUl  then  be  abstracted  by  credit  recap,  accounts  (as 
indicated  by  the  classification  appearing  at  the  left 
in  the  column  "Credit  recap.  No.")  and  so  entered  in 
the  "Credit"  column  of  the  summary. 

POSTING  TO  RECAPITULATION  OF  REGISTERS  (EXHIBIT 

173). 

363.  Wlion  aU  the  registers  have  been  closed  the 
amounts  sho^vn  in  the  summary  of  each  will  be  entered 
on  the  recapitulation  of  registers  in  the  spaces  indi- 
cated. 

364.  It  must  be  noted  that  the  recap,  carries 
three  sections  headed  "Transactions  this  month," 
"Balances  former  months,"  and  "Balances  to 
date."  The  first  section  is  subdivided  into  columns 
"Reg.  No.,"  "Debit  (A),"  "Reg.  No.,"  and  "Credit 
(B)."  Each  amount  shown  in  the  "Summary"  of 
each  register  vnW  be  entered  on  the  recap,  either  in 
column  "Debit  (A^"  or  in  column  "Credit  (B)" 
opposite  the  number  (from  1  to  29)  coiTosponding  to 
the  number  appearing  opposite  the  amount  in  the 
smnmary.  The  nimaber  of  the  register  from  which 
each  entry  was  taken  will  be  entered  at  the  left  of  the 
amount  in  the  column  "Reg.  No." 

365.  For  example,  if  register  No.  1  shows  an  item 
"22A— $11,193.30,"  the  entry  will  be  made  on  the 
recap,  in  the  column  "Debit  (A) "  opposite  the  number 
"22"  appearing  in  the  column  "Recap.  No.,"  and  the 
niunber  "  1 "  wiU  be  entered  in  the  column  ' '  Reg.  No." 

366.  As  the  items  are  thus  posted  to  the  recap,  a 
check  mark  (s/)  will  be  made  in  the  coliman  provided 
therefor  at  the  left  of  the  item  in  the  summary. 

CLOSING  THE  RECAPITULATION  OF  REGISTERS. 

367.  After  aU  items  in  the  summaries  of  the  regis- 
ters liave  been  transfen'ed  to  the  proper  spaces  on 
the  recap.,  totals  wiU  be  taken  of  columns  "Debit 
(A)"  and  "Credit  (B)"  and,  if  they  agree,  these 
totals  wiU  be  entered  in  the  spaces  opposite  the  word 
"Totals"  at  the  bottom  of  the  recap.  If  any  dis- 
crepancy is  found,  the  amounts  posted  from  each 
register  to  the  colmnn  "Debit  (A)"  should  be  set  off 
against  the  amoimts  posted  from  the  same  register  to 
colimm  "Credit  (B)."  By  comparison  of  the  totals  by 
registers  the  error  in  posting  can  be  readily  located. 

368.  The  balances  appearing  in  columns  "Debit 
(E)"  and  "Credit  (F)"  of  the  recap,  of  the  preceding 
month  wiU  next  be  entered  in  columns  "Debit  (C)" 
and  "Credit  (D),"  respectively,  of  the  current  recap. 
To  these  balances  in  columns  "Debit  (C)"  will  be 
added  the  total  of  amounts  sho\\Ti  in  coliman  "Debit 
(A)"  for  the  corresponding  accounts,  and  to  the 
amounts  shown  in  column  "Credit  (D)"  will  be  added 
the  total  of  amoimts  shown  in  column  "Debit  (B)" 
for  the  corresponding  accounts.  In  the  column  "Debit 
(E)"  will  be  extended  the  excess  of  the  sum  of  items 


in  columns  "Debit  (A)"  and  "Debit  (C)"  over  the 
sum  of  the  items  in  columns  "Credit  (B)"  and  "Credit 
(D)."  In  the  column  "Credit  (F)"  will  be  entered 
the  excess  of  the  sum  of  items  in  columns  "Credit  (B)" 
and  "Ci-edit  (D)"  over  the  sum  of  items  in  columns 
"Debit  (A)"  and  "Debit  (C)."  In  other  words,  the 
net  debit  or  net  credit  of  each  account  will  be  extended 
to  columns  "Debit  (E)"  or  "Credit  (F),"  respectively. 

369.  When  such  extensions  have  been  made  these 
two  columns  should  be  totaled.  If  any  discrepancy 
exists,  cross-additions  and  cross-subtractions  should  be 
verified,  for  the  error  must  lie  therein,  the  columns  from 
which  these  extensions  are  made  having  already  been 
balanced. 

POSTING  TO  COST  LEDGER  (EXHIBITS  135  TO  172). 

370.  After  all  registers  are  closed  their  items  will  be 
posted  to  the  cost  lodger,  the  postings  beginning  with 
register  No.  1  and  continuing  through  the  series  of  reg- 
isters in  numerical  order.  First  tlio  it^^ms  composing 
the  totals  of  "Operating  expense"  (recap,  account 
22A  and  22B)  will  be  abstracted  by  cost-ledger 
accounts  and  subclasses  (as  shown  in  the  column 
"Cost  account  No."  at  the  left  of  each  item)  and 
these  aggregate  totals  will  be  posted  to  the  cost-ledger 
account  in  the  column  "Total  this  month"  on  the 
line  coiTesponding  to  the  subclass.  For  example, 
if  the  register  shows  total  charges  of  $935  to  cost 
account  1.01,  that  amount  will  be  entered  opposite 
account  ".01"  on  cost  ledger  sheet  No.  1  (see  Exhibits 
105  and  135);  if  the  register  shows  total  debits  of 
$1,262  to  cost  account  25.02,  that  amount  will  be 
posted  to  the  column  "Total  this  month"  of  cost 
account  No.  25  on  the  line  ".02"  (see  Exhibits  105 
and  160),  and  so  on.  As  these  postings  are  made  the 
corresponding  items  will  be  checked  off  in  the  proper 
columns  on  the  registers. 

371.  Likewise  the  amounts  shown  on  all  registers 
as  "Operating  income"  (recap,  accounts  23B  and  23A) 
will  be  abstracted  by  cost-ledger  accounts  and  sub- 
classes (as  shown  by  the  number  opposite  each  item  in 
the  column  "Cost  account  No."),  and  such  abstracted 
amounts  will  be  posted  to  the  proper  page  and  space 
in  the  cost  ledger.  For  example,  if  the  total  credits 
to  cost-ledger  account  31.12  on  register  No.  4  is  $30, 

'  this  amount  will  be  entered  in  the  cost  ledger  in  the 
column  "Total  this  month"  on  line  ".12"  of  the  cost 
account  No.  31  (see  Exhibits  109  and  110,  also  166). 

372.  After  the  items  on  all  registers  have  been 
posted  to  the  cost-ledger  sheets  it  will  be  desirable  to 
test  the  accuracy  of  the  cost-ledger  entries  by  adding 
the  net  totals  of  the  postings  to  "Operating  expense" 
and  "Operating  income"  and  comparing  the  totals 
thus  obtained  with  the  totals  of  all  amounts  shown 
opposite  recap.  Nos.  22  and  23,  on  the  recap,  of 
registers. 


54 


373.  The  net  amounts  posted  to  the  cost  ledger  in 
the  spaces  .01  to  .09  and  .10  to  .17  and  the  totals 
thereof  shown  as  "Gross  total,"  "Net  total,"  and 
"Total"  will  be  added  to  or  subtracted  from  the 
corresponding  amounts  shown  in  the  "Total  to  date" 
column  of  the  previous  month  and  the  new  balances 
will  be  extended  to  the  column  "Total  to  date"  for 
the  cm-rent  month. 

374.  As  a  result  of  such  completed  postings  the  total 
amounts  shown  in  the  summary  of  all  register's  as  22A 
and  22B  will  have  been  posted  or  distributed  to  the 
several  cost  ledger  accounts  as  "Operating  expense" 
(accounts  .01  to  .09,  inclusive),  and  the  total  amounts 
shown  in  the  summary  of  aU  registei-s  as  23B  and  23A 
will  have  been  posted  to  the  individual  cost-ledger  ac- 
counts under  subclassifications  of  "Operating  income" 
(accounts  .10  to  .17,  inclusive).  As  those  gross 
amounts  shown  in  the  summaries  of  the  several  reg- 
istei"s  will  have  been  likewise  posted  to  the  recap,  in 
columns  "Debit  (A)"  and  "Credit  (B)"  opp:)sito 
recap,  accounts  numbered  22  and  23,  respectively,  it 
is  apparent  that  thi^  gi-oss  total  of  these  individual 
postings  in  the  cost  ledger  must  equal  the  gross  total 
of  the  postings  to  recap,  accounts  22  and  23,  respec- 
tively. Likewise,  the  net  total  of  the  columns  "Total 
to  date"  for  operating  expenses  (accounts  .01  to  .09, 
inclusive)  of  all  cost  sheets  must  equal  the  amounts 
shown  in  space  22E  of  the  recap.;  also,  the  total  of  the 
columns  "Total  to  date"  for  operating  income  (ac- 
coimts  .10  to  .17,  inclusive)  of  all  cost  sheets  must 
equal  the  amount  shown  in  space  23F  of  the  recap. 

PREPARATION  OF  REPORTS. 
MONTHLY  REPORTS. 

375.  After  all  posting  is  completed  the  foUoM  ing  re- 
ports will  be  prepared  at  the  end  of  each  month  for 
submission  io  the  central  office: 

RECAPITULATION  OF  REGISTERS  (EXHIBIT  173). 

376.  The  original  copy  of  the  recap.,  supported  by 
original  copies  of  all  the  registers,  wiU  be  prepared  for 
submission  to  the  central  office,  together  with  the  fol- 
lowing sub  vouchers: 

(a)  Copies  of  bills  of  lading  and  transportation  re- 
quests, per  register  No.  2. 

(6)  Copies  of  bills  rendered,  per  register  No.  4. 

(c)  Original  and  memorandum  copies  of  all  interunit 
transfer  vouchers  issued  which  were  accomplished  dur- 
ing the  month,  per  register  No.  9.  If  the  prompt 
adjustment  of  allotments  is  essential,  copies  of  inter- 
unit transfer  vouchers  wiU  be  forwarded  to  the  central 
office  immediately  upon  accomplishment. 

(d)  Copies  of  all  production  reports,  per  register 
No.  10. 


STATEMENT  OF  GROSS  OPERATING  COSTS,  RETURNS  FROM  OPER- 
ATION, AND  NET  OPERATING  EXPENSE. 

377.  Tills  statement  will  be  prepared  from  the  cost 
lodger  in  the  form  shown  in  Exhibit  176.  The  gross 
operating  costs,  the  returns  from  operation,  and  the 
net  operating  expense  wUl  be  shown  by  features 
gi'ouped  by  activities. 

ANALYSIS  OF  GROSS  OPERATING  COSTS. 

378.  Tiiis  statement  will  also  be-  prepared  from  the 
cost  ledger  and  will  sliow  the  elements  of  cost  in  the 
form  illustrated  by  Exhibit  176a. 

OPERATION  STATEMENT. 

379.  The  operation  statement  will  be  prepared  in 
the  form  illustrated  by  Exhibit  175.  The  upper  part 
of  the  report  wiU  be  prepared  by  taking  the  balances 
shown  by  the  recap,  as  "Disbursement  vouchers," 
"Collection  vouchers,"  "Transfer  vouchers  received," 
and  "Transfer  vouchers  issued";  the  part  pertaining 
to  operating  expenses  wiU  be  taken  from  the  two 
reports  described  above  (Exhibits  176  and  176a);  the 
analysis  of  operating  income  will  be  taken  from  the 
cost  ledger;  the  extraordinary  charges  will  be  taken 
directly  from  the  recap,  (accounts  25,  26,  27,  and  28) ; 
and  the  extraordinary  income  items  will  be  obtained 
by  analysis  of  the  postings  to  recap,  account  "Other 
income  (No.  24)." 

OTHER  REPORTS. 

380.  In  addition  to  the  monthly  reports  described 
above  the  following  statements  will  be  prepared 
when  required  and  at  the  end  of  the  fiscal  year. 

COMPARATIVE  BALANCE  SHEET. 

381.  The  balance  sheet  wiU  be  prepared  in  the  form 
shown  by  Exhibit  174,  the  necessary  infonnation 
therefor  being  taken  from  the  appropriate  recap, 
spaces' in  columns  "Debit  (E)"  and  "Credit  (F)." 
If  comparative  statistics  are  desired  the  balances 
shown  by  the  recap,  of  the  previous  date  will  be  set 
opposite  the  corresponding  items  on  the  current 
balance  sheet. 

ANALYSIS  OF  OUTLAYS. 

382.  An  analysis  of  outlays  will  be  prepared  in  the 
form  shown  by  Exhibit  177,  the  informution  therefor 
being  obtained  by  abstracting  the  recap,  debits  and 
credits  to  property  accounts  by  register  numbers. 
For  example,  if  the  entries  to  recap,  accdimt  "Equip- 
ment" in  column  4A  were  as  follows: 

Reg.  No.  2 $24.00 

"   "  3 190.00 

"   "  5 1,203.55 

"   "  9 200.00 

"   "10 12.50 


55 


the  analysis  would  be 

Purchased 214.00 

(registers  2  and  3); 
Issued  from  stores 1, 203.  56 

(register  5) ; 
Received  by  transfer 200.00 

(register  9) ; 
Produced  at  unit 12.  50 

(register  10). 

u^aT  COST  reports. 

383.  Unit  cost  reports  will  be  prepared  in  the  form 
shown  by  Exhibit  178  for  each  feature  for  which  unit 


costs  are  required.  The  total  costs  and  the  subclassi- 
fications  thereof  will  be  taken  from  the  cost-ledger 
sheets.  The  quantity  of  product  will  be  furnished  by 
the  officer  in  charge  of  the  feature  for  which  unit  costs 
are  required,  and  extensions  showing  unit  costs  will 
be  made  as  indicated  by  the  form  of  report.  The 
space  provided  for  comments  and  explanations  shoiild 
be  used  to  explain  unusual  conditions  that  may  have 
caused  a  considerable  fluctuation  of  imit  cost  as  com- 
pared with  similar  unit  costs  for  other  units  or  for 
other  periods. 


THE  WASHINGTON  OFFICES. 


IN  GENERAL. 

384.  As  the  details  of  field  accounting  records  and 
procedure  are  fuUy  explained  and  illustrated  in  this 
report,  a  detailed  analysis  of  the  records  and  procedure 
of  the  Washington  offices  will  not  be  necessary  to  a 
complete  understanding  of  the  system  of  accoimting 
herein  proposed.  Only  a  general  outline  of  the 
methods  followed  in  the  Washington  office  will  there- 
fore be  given  here. 

385.  The  accounting  work  in  Washington  will  bo 
classified  as  local  and  central. 

LOCAL  OFnCE. 

386.  The  local  accounting  work  will  not  differ  ma- 
terially from  that  of  other  field  units,  except  that,  in 
addition  to  the  records  pertaining  solely  to  local  Wash- 
ington transactions,  accounts  will  be  kept  for  miscel- 
laneous smaller  projects  and  undertakings  for  which 
no  field  organization  exists.  At  the  close  of  each 
month  the  net  cost  of  the  Washington  local  office  will 
be  distributed,  by  interunit  transfer  vouchers,  among 
all  other  field  units. 

CENTRAL  OFFICE. 
RECORDS  KEPT. 

387.  The  central  office  will  maintain  the  following 
records : 

(a)  Appropriation  ledger,  which  will  show  the  status 
of  each  appropriation  as  a  whole  and  at  the  same  time 
control  the  appropriation  accounts  carried  in  the  field 
ledgei-s. 

(6)  Investment  ledger',  which  will  receive  general 
account  debits  and  credits  for  each  unit  and,  as  of 
each  closing  date,  wiU  show  the  surplus  of  such  imits. 

(c)  General  control  ledger,  which  will  control  the 
appropriation  and  investment  ledgers. 

THE   APPROPRIATION  LEDGER. 

IN  GENERAL. 

388.  Elsewhere  in  this  report  (pars.  43,  44)  reference 
has  been  made  to  the  appropriation  control  ledgers, 
which  wUl  be  kept  in  the  central  office.  The  only  dif- 
ference between  these  ledgers  and  the  appropriation 
ledgers  kept  in  the  field  (see  Exhibits  2  to  25a  and 
pars.  62  to  65)  is  that  they  will  include  the  accounts 
"Uncovered  deposits"  and  "Available  funds"  and 
will  not  include  "Individual  Indian  banks,  controlling 
account." 


389.  "Uncovered  deposits"  is  an  account  showing 
the  status  of  deposits  that  are  in  transit  between  col- 
lecting officers  and  the  United  States  Treasury.  It  is 
necessary  to  introduce  this  account  because  the  time 
I'equired  to  cover  moneys  is  so  considerable  as  to  render 
it  undesirable  to  charge  such  deposits  directly  into 
"Treasury  cash." 

390.  "Available  funds"  is  designed  to  show  the 
balances  of  appropriations  that  have  not  been 
allotted.  The  amounts  of  appropriation  and  revenue 
warrants  wiU  be  debited  to  "Treasury  cash"  and 
credited  to  "Available  funds."  When  allotments 
are  made  the  amounts  thereof  will  be  debited  to 
"Available  funds"  and  credited  to  "Allotments."  Con- 
versely, when  allotments  are  withdrawn,  the  amounts 
involved  wiU  be  debited  to  "Allotments"  and  cred- 
ited to  "Available  funds."  When  the  unexpended 
balance  of  an  appropriation  is  covered  into  the  sur- 
plus fund  of  the  Treasury,  the  appropriation  account 
will  be  closed  by  debiting  "Available  funds"  and 
crediting  "Treasury  cash." 

THE  SUPPORTING  DOCUMENTS. 

391.  Entries  in  the  central  office  appropriation 
ledgers  will  be  supported  by  files  of: 

(A)  Original  documents: 

(1)  Originating  in  central  office: 

(a)   For   entry   in   both    central   oHice    and 
field  ledgei-s: 

Allotment  of  funds  (par.  73). 

Withdrawal  of  allotments  (par.  74). 

Advance  of  funds  (par.  75). 

Notice  of  direct  settlements  affecting 
field  allotments  (par.  83). 

Miscellaneous  journal  vouchers  affect- 
ing field  allotments  (par.  91). 
(h)   For  entry  on  central  office  ledgers  only: 

Appropriation  warrants. 

Miscellaneous  revenue  warrants. 

Repay  warrants. 

Transfer  and  counter  warrants. 

Surplus  fund  warrants. 

Miscellaneous    journal    vouchers    not 
affecting  field  allotments. 

(2)  Originating  in  the  field: 

For  entry  in  both  central  office  and  field 
ledgers : 
Deposit   of   funds    to   credit   of    the 
United  States  (pars.  84,  85). 


(56) 


67 


(B)  Consolidated  journal  vouchors  covering  field 
transactions  not  brought  into  the  central  office 
ledgers  directly  from  journal  vouchers;  for  example, 
purchase  orders  and  other  encumbrances  raised,  pay- 
ments, and  collections  (see  par.  397,  et  seq.). 

PROCEDURE. 

392.  It  is  unnecessary  to  introduce  complete  details 
of  central  office  procedure  here,  inasmuch  as  in  the 
main  it  closely  follows  that  already  outlined  for  the 
field.  Certain  features  and  operations,  however, 
which  are  peculiar  to  the  central  office  are  discussed 
below. 

RECORDING    TRANSACTIONS    IN    INDIAN    MONEYS,   PROCEEDS    OF 

LABOR. 

393.  Particular  mention  should  be  made  of  the 
manner  of  recording  transactions  in  "Miscellaneous 
receipts,  class  3"  in  the  central  office  appropriation 
ledger.  As  explained  in  paragraphs  31  to  33,  the 
moneys  deposited -t>n  account  of  such  transactions 
will  be  known  as  "Indian  moneys,  proceeds  of  labor'' 
after  they  have  been  covered  into  the  Treasury. 
In  contrast  with  the  present  system,  under  which  it 
is  impossible  to  show  any  information  regarding  such 
transactions  before  the  moneys  are  actually  covered 
into  the  Treasury,  the  proposed  system  will  bring 
them  into  the  central  office  accounts  promptly  after 
the  moneys  have  been  collected. 

394.  The  same  ledger  sheet  will  be  used  to  record 
these  collections  that  is  used  to  account  for  the  funds 
after  they  are  covered  into  the  Treasury.  There  will 
be  no  confusion  as  to  the  character  of  funds  in  the 
liands  of  disbursing  officers,  for,  regardless  of  the 
fact  that  the  balance  shown  to  be  in  their  hands  may 
include  both  "Indian  moneys,  proceeds  of  labor"  and 
"Miscellaneous  receipts,  class  3,"  the  amount  prop- 
erly carried  under  the  former  title  will  be  shown  under 
"Allotments"  and  "Encumbrances,"  whereas  the 
amount  carried  under  the  lattef  title  will  always  be 
shown  as  a  credit  balance  under  "Unavailable  funds." 

395.  When  deposits  of  these  collections  are  made  to 
the  credit  of  the  United  States  the  amount  involved 
will  be  debited  to  "Unavailable  funds"  and  credited 
to  "Available  funds,"  thus  making  it  subject  to  allot- 
ment. Simultaneously,  the  movement  of  the  funds 
toward  the  Treasury  will  be  shown.  (See  par.  404 
et  seq.) 

396.  Miscellaneous  receipts,  classes  4  and  5,  will 
be  handled  similarly  except  that  "Allotments,"  in- 
stead of  "Unavailable  fimds,"  will  be  debited  at  the 
time  of  deposit,  since  this  account  wiU  have  been 
credited  at  the  time  of  coUection.  (See  pars.  142, 144.) 
It  will  be  unnecessary  to  make  any  distinction  be- 
tween moneys  carried  by  disbursing  officers  imder  this 
title  and  those  carried  as  "Indian  moneys,  proceeds 
of  labor,"  since  the  fonner  are  available  for  disburse- 
ment both  before  and  after  being  covered  into  the 
Treasury. 


HANDLING  FIELD  REPORTS. 

397.  As  directed  in  paragraph  101,  each  field  unit, 
including  the  Washington  local  office,  wiU  submit,  in 
duphcate,  promptly  after  the  close  of  each  month,  a 
trial  balance  of  its  appropriation  ledger  (Exhibits  76, 
76a,  76b).  When  such  trial  balances  have  been  re- 
ceived from  all  units  the  original  copies  will  be  cut  into 
sections  by  appropriations.  Space  for  this  cutting  is 
provided  between  the  four-line  sections  of  the  form. 
The  sections  will  then  be  assorted  by  appropria- 
tions and  sent  to  a  computing  machine  opera- 
tor, who,  by  selective  addition,  will  make  recapitu- 
lations thereof  by  appropriations  on  what  will  be 
known  as  consoUdated  journal  vouchers.  The  ac- 
curacy of  this  work  wiU  be  proved  by  comparing  the 
grand  total  of  the  results  thus  obtained  with  the 
grand  total  of  the  corresponding  items  obtained  by 
making  a  selective  summation  of  the  recapitulation 
slips  which  will  have  been  cut  from  the  trial  balances. 

398.  When  the  work  has  been  proved  consoli- 
dated journal  vouchers  wiU  be  sent  to  the  book- 
keeper for  entry  in  the  appropriation  ledger. 

399.  It  win  be  noted  that  all  transactions  during 
the  month  will  appear  on  the  trial  balances  opposite 
either  "Field  transactions"  or  "  Washington  trans- 
actions." From  paragraphs  71,  72,  and  391,  it  will 
be  seen  that  aU  entries  summarized  opposite  "Wash- 
ington transactions  "  will  have  been  entered  from  the 
original  documents  in  both  the  field  and  the  central 
office  ledgers.  Therefore  it  remains  only  to  bring 
into  the  central  office  ledgers,  by  one  summary  entry, 
the  total  transactions  under  each  appropriation  that 
are  entered  opposite  "Field  transactions"  on '  the 
trial  balances.  When  this  has  been  done  a  balance 
should  be  secured  for  each  account  appearing  on  the 
ledger  sheet — that  is,  "Treasury  cash,"  "Disbursing 
officers'  cash,"  etc.,  and  these  balances  should  be 
reconciled  with  the  aggregate  of  field  balances.  Any 
discrepancies  can  be  located  quickly  by  checking  the 
Washington  transactions,  the  numbers  of  all  Wash- 
ington journal  vouchers  taken  up  in  the  field  being 
shown  in  the  space  provided  therefor  on  the  trial 
balance. 

400.  In  the  meantime  the  duplicate  copies  of  trial 
balances,  together  with  the  supporting  documents 
(see  par.  101),  wiU  have  been  sent  to  examiners  for 
audit.  Official  receipts  and  disbursement  vouchers 
will  be  examined  for  errors  in  the  classification  of  col- 
lections and  in  the  application  of  appropriations  in 
making  payments,  respectively.  The  reports  of  un- 
liquidated encumbrances  (Exhibit  77)  will  be  checked 
against  the  respective  balances  which  they  support 
and  examined  as  to  use  of  appropriations  and  general 
propriety.  All  errors  that  are  discovered  will  be 
referred  immediately  to  the  field  officer  with  proper 
instructions. 

401.  Attention  is  especially  invited  to  the  compara- 
tive figures  furnished  by  the  report  of  imliquidated 


m 


encumbrances  in  the  amount  columns  "Original"  and 
"Unliquidated."  This  information  wiU  be  of  particu- 
lar value  in  connection  with  quasi  and  other  con- 
tinuing encumbrances  (see  pars.  53  to  55  and  81). 
By  taking  into  consideration  the  original  amount  of 
the  encumbrance,  the  time  elapsed  since  it  was  raised, 
its  character,  and  the  amount  liquidated,  it  will  be 
possible  to  determine  whether  the  officer  is  unneces- 
sarily encumbering  his  allotments  and  thereby  making 
it  impossible  to  obtain  the  fullest  benefit  therefrom. 
On  the  other  hand,  such  an  examination  will  show 
whether  he  is  failing  to  make  proper  provision  for 
necessary  future  disbursements  and  thereby  tending 
to  embarrass  either  himself  or  the  central  office,  or 
both,  through  the  eventual  accumulation  of  obhga- 
tions  in  excess  of  the  appropriation  made  by  Congress. 

402.  From  the  foregoing  explanation  it  will  be 
apparent  that  complete  and  detailed  information  as 
to  the  status  of  any  appropriation  wiU  be  almost 
instantly  accessible.     That  is  to  say : 

(a)  The  balance  subject  to  advance  or  available 
for  use  in  direct  settlements  will  be  shown  currently 
under  "Treasury  cash." 

(b)  Balances  in  the  hands  of  all  disbursing  officers 
will  be  shown  as  of  the  date  of  the  last  preceding  re- 
port under  "Disbursing  officers'  cash." 

(c)  iVll  deposits  to  the  credit  of  the  United  States 
which  have  been  made  by  disbursing  officers  but 
which  have  not  yet  been  covered  into  the  Treasury 
will  be  showTii  currently  in  detail  under  "Uncovered 
deposits." 

(d)  The  total  amount  of  the  appropriation  unal- 
lotted will  be  shown  currently  under  "Available 
funds." 

(e)  The  total  of  aU  allotments  made  to  the  field 
which  have  not  been  encumbered  at  the  close  of  any 
month  will  be  shown  as  of  the  date  of  the  last  pre- 
ceding report  under  "Allotments." 

(/)  AU  encumbrances  which  have  been  set  up 
but  which  have  not  been  liquidated  at  the  close  of 
the  month  will  be  shown  as  of  the  date  of  the  last 
1  preceding  report  imder  "Encumbrances,"  complete 
details  in  support  of  this  balance  being  found  in  the 
file  of  reports  of  unUquidated  encumbrances. 

(g)  The  total  of  all  fxmds  collected  which  are  un- 
available prior  to  their  deposit  will  be  shown  as  of 
the  date  of  the  last  preceding  report  under  ' '  Unavail- 
able funds." 

403.  Complete  details  in  support  of  balances  in  these 
accoimts  wUl  be  found  in  the  fUe  of  analyzed  trial  bal- 
ances (see  par.  397). 

RECORDING  DEPOSFTS  OF  FUNDS. 

404.  For  the  convenience  of  administrative  officers 
it  will  be  desirable  to  have  complete  and  cxirrent  in- 
formation as  to  aU  deposits  that  arc  in  transit  and 
in  process  of  covering,  especially  when  the  appropria- 


tion  affected  is  depleted.  To  this  end,  disbursing  offi- 
cers will  report  on  the  form  provided  for  that  purpose 
(Exhibits  37,  38)  all  deposits  in  the  Treasury  to  the 
credit  of  the  United  States  (that  is,  in  the  usual 
Treasury  terminology,  to  their  personal  credit),  send- 
ing with  their  reports  the  duplicate  certificates  of 
deposit  (see  par.  84). 

405.  AU  certificates  of  deposit  will  be  "designated  ' 
for  covering  by  the  central  office  instead  of  by  the  audi- 
tor as  at  present.  This  "designation"  wiU  ordinarily 
be  made  after  the  trial  balances  for  the  month  in 
which  the  deposit  was  made  have  been  examined  and 
checked  against  the  accompanying  official  receipts  and 
journal  vouchers  covering  adjustments  in  "Disbursing 
ofiicers'  cash."  When  earlier  action  is  necessary,  cer- 
tificates may  be  designated  immediately  upon  their 
receipt. 

406.  Upon  "designation"  of  certificates  the  follow- 
ing journal  entry  will  be  made  for  aU  appropriations 
except  "Miscellaneous  receipts,  class  2"  (see  also  pars. 
410  and  412): 

Uncovered  deposits $ 

to 

Disbursing  officers'  cash $ 

407.  "Miscellaneous  receipts,  class  2,"  wiU  be  "des- 
ignated" for  covering  into  the  appropriations  to  which 
they  belong  (see  par.  30). 

408.  Therefore  deposits  of  "Miscellaneous  receipts, 
class  2,"  should  be  shown  under  the  appropriations 
into  which  they  wiU  ultimately  be  covered.  Conse- 
quently, the  following  entry  should  be  made  in  the 
account  "Miscellaneous  receipts,  class  2,"  upon  "desig- 
nation" of  the  certificate  of  deposit: 

Unavailable  funds $ 

\  or 

Allotments., 
to 

Disbursing  officers'  cash . 


•?r"-i.-- 


(See  pars.  142  and  144  in  regard  to  debit  entry 
required.) 

409.  At  the  same  time  the  following  entry  will  be 
made  under  the  appropriations  into  which  the  moneys 
are  to  be  covered: 

Uncovered  deposits $ 

to 

Available  funds $ 

or 
External  funds $ 

The  credit  wiU  usually  be  made  to  "Available 
funds,"  "External funds"  being  credited  only  with  col- 
lections on  accoimt  of  appropriations  the  balances  of 
which  have  been  covered  into  the  surplus  fund. 

410.  If  the  funds  deposited  be  miscellaneous  re- 
ceipts, classes  3,  4,  or  5,  the  following  entry  will  be 


59 


made  sunultaueously  with  the  one  described  in  para- 
graph 406: 

Allotments.  :?!'r:V..    $ 

or 
Unavailable  funds I 

to 
Available  fimds $ 

411.  This  entry  places  the  amount  involved  to  the 
credit  of  "Available  funds,"  thus  making  it  subject 
to  allotm<mt.  The  debit  entry  to  be  made  depends 
upon  the  nature  of  the  funds,  "Allotments"  being 
debited  for  miscellaneous  receipts,  classes  4  or  5 
(imless  the  recommendation  contained  in  paragraph 
25  is  adopted,  in  which  case  "Unavailable  funds" 
will  be  debited),  and  "Unavailable  fimds"  for 
"Miscellaneous  receipts,  class  3." 

412.  If  the  funds  deposited  be  "Miscellaneous  re- 
ceipts, class  1 ,"  the  following  entry  will  be  made  in 
lieu  of  that  described  in  paragraph  410: 

Unavailable  funds $ 

to 

External  f imds _ . .  $ 

413.  The  credit  here  will  be  made  to  a  special  ac- 
coimt,  carried  only  in  connection  with  "Miscellaneous 
receipts,  class  1,"  and  with  appropriations  the  balances 
of  which  have  been  covered  into  the  surplus  fund. 
Moneys  of  this  character  are  the  property  of  the  gen- 
eral Government  (see  para.  20f  and  36),  and  the  entry 
described  sets  up  the  amount  involved  as  a  liability 
of  the  Indian  Service.  This  is  liquidated  upon  the 
issue  of  warrant  coveruig  the  deposit  into  the  Treasury. 

414.  Upon  issue  of  repay  or  revenue  covering  war- 
rants the  following  entry  will  be  required: 

Treasury  cash $ 

or 
External  fluids $ 

to 

Uncovered  deposits $ 

415.  The  amount  of  "Miscellaneous  receipts,  class 
1 ,"  and  lapsed  appropriations  covered  will  be  debited  to 
"External  funds,"  and  all  other  items  will  be  debited  to 
"  Treasury  cash."  The  date  of  this  entry  will  be  shown, 
in  a  column  provided  for  that  purpose,  opposite  the 
entries  by  which  the  items  were  originally  debited  to 
"Uncovered   deposits." 

416.  The  unchecked  items  will  equal  m  total  the  net 
debit  of  "Uncovered  deposits"  and  will  constitute  a 
detailed  record  thereof. 

THE  INVESTMENT  LEDGER. 

417.  In  the  investment  ledger  an  account  will  be 
kept  with  each  unit  of  the  service.  These  accounts 
wiU  be  credited  or  debited  with  the  net  result  of  the 
month's  business  as  shown  by  the  operation  state- 


ment (Exhibit  175)  and 'debited  with  the  total  of  dis- 
bursement vouchers  and  transfer  vouchers  received. 
They  wiU  be  credited  with  the  total  of  collection 
vouchers  and  transfer  vouchers  issued.  The  bal- 
ances will  equal  the  general  accoimt  surplus  at  the 
respective  units  as  of  each  closing  date.   , 

THE  GENERAL  CONTROL  LEDGER. 

418.  The  general  control  ledger  is  designed  to 
"control"  both  the  fund  and  general  accounts  a.s 
carried  in  the  central  office.  The  foUowmg  accounts 
will  be  earned  in  this  ledger: 

(a)   Net  investment. 

(6)  Treasury  cash. 

(c)  Uncovered  deposits. 

(d)  Disbureing  officers'  cash. 

(e)  Available  fund  surplus. 
(/)  Allotted  fund  surplus. 
(g)  Unavailable  fund  surplus. 
(h)   Private  trusts. 

(i)   External  funds. 

(7)  General  account  surplus. 

419.  The  amounts  to  be  entered  in  these  accounts 
will  be  accumulated,  in  registers,  the  totals  of  which 
will  be  posted  once  each  month.  Since  the  details  com- 
posing these  totals  will  have  been  entered  in  the  sub- 
sidiary records,  the  balances  showni  in  the  general 
control  ledger  will  represent  the  aggregate  of  balances 
in  the  corresponding  subsidiary  accounts. 

420.  The  forms  of  registers  will  be  detennined  by 
the  volume  and  nature  of  the  transactions  to  be  re- 
corded. Experience  may  show  that  satisfactory  reg- 
isters may  be  made  on  a  listing  machme  or  other  me- 
chanical device. 

421.  The  purposes  of  the  accounts  Usted  above  are 
as  follows: 

(a)  "Net  investment."  This  account  will  control 
the  investment  ledger  described  in  paragraph  417. 

(b)  "Treasury  cash."  This  accoimt  will  control 
all  accounts  bearing  this  title  in  the  appropriation 
ledger,  approximately  1,100  in  number. 

(c)  "Uncovered  deposits."  This  account  will  con- 
trol all  accounts  bearing  this  title  in  the  appropria- 
tion ledger. 

(d)  "Disbursing  officers' cash. "  This  account  will 
control  all  accounts  bearing  this  title  in  the  appro- 
priation ledger. 

(e)  "Available  fund  surplus."  This  accomit  will 
control  aU  accounts  bearing  the  title  "Available 
funds"  in  the  appropriation  ledger. 

(/■)  "Allotted  fund  surplus."  This  account  will 
control  all  accoimts  entitled  "Allotments"  and  "En- 
ciunbrances"  in  the  appropriation  ledger. 

(g)  ' '  Un  available  fun  d  surplus . ' '  This  accomi  t  will 
control  all  accounts  bearing  the  title  "Unavailable 
funds"  in  the  appropriation  ledger. 


60 


{h)  "Private  trusts."  This  account  will  receive 
summary  debits  and  credits  on  account  of  pajonents 
and  collections,  respectively,  of  "Special  deposits" 
and  "Individual  Indian  moneys"  made  through 
"Disbursing  officers'  cash."  The  balance  in  this 
account  wiU  therefore  represent  the  total  accounta- 
bility of  the  service  in  this  respect. 

(i)  "  External  funds. "  This  account  will  control  all 
accounts  bearing  this  title  in  the  appropriation  ledger. 


Since  all  funds  entered  in  these  accounts  will  be  de- 
posited at  the  close  of  each  quarter  (par.  28),  the 
credit  balance  in  this  account  will  show,  as  of  the 
closing  dates  of  quarters,  the  amount  of  funds  still  in 
the  custody  of  the  Indian  Service  pending  cover. 

0')  "General  accotmt  surplus."  This  account  will 
show  the  general  account  surplus  of  the  entire  service 
as  distinguished  from  the  fund  surplus,  which  will  be 
shown  by  accounts  e,f,  and  g. 


DUTIES  OF  EMPLOYEES. 


GENERAL  PRINCIPLES. 


422.  At  many  places  in  this  report  reference  has 
been  made  to  employees  of  field  units  of  the  Indian 
Service  by  designations  such  as  "general  bookkeeper," 
"appropriation  ledger  clerk,"  "storekeeper."  The 
duties  intended  to  be  covered  by  such  designations, 
so  far  as  they  relate  to  the  accounting  work,  are 
described  below.  It  should  not  be  inferred  that  each 
group  of  duties  described  under  a  separate  desig- 
nation will  be  performed  by  a  separate  employee. 
Generally  several  of  these  groups  of  duties  will  be 
performed  by  one  person.  Each  group  of  duties 
should  be  expressly  assigned  to  some  employee  in 
order  that  everyone,  may  know  definitely  what  work 
is  required  of  him. 


SUPERINTENDENT. 


423.  The  superintendent  will  have  general  super- 
vision of  the  business  of  the  entire  unit,  but  will  leave 
petty  details  to  his  subordinates. 


CHIEF  CLERK. 


424.  The  chief  clerk  should  report  to  the  superin- 
tendent and  should  receive  instructions  from  him.  He 
should  be  in  direct  charge  of  aU  clerical  employees  in  the 
office  and  should  make  all  necessary  recommendations 
regarding  their  status.  He  should  be  in  responsible 
charge  of  aU  accounting  work  at  the  office.  AU  official 
mail  shoxild  pass  over  his  desk,  be  stamped  with  the  date 
of  receipt,  and  be  referred  by  him  to  the  proper  em- 
ployees for  action.  AU  routine  outgoing  mail  origi- 
nating with  the  clerical  force  should  be  signed  by  him. 
He  should  inform  himself  of  aU  of  the  work  of  the 
agency  or  superin tendency  and  shoiUd  be  fuUy  ac- 
quainted with  the  physical  features  and  geography  of 
the  reservation.  He  should  have  direct  charge  of  the 
preparation  of  all  important  statements  for  the  central 
office  before  they  are  submitted  to  the  superintendent 
and  in  every  other  way  should  endeavor  to  reheve  the 
superintendent  of  all  routine  duties,  so  as  to  enable 
him  to  devote  his  time  to  the  more  important  matters 
of  the  unit. 

PURCHASING  AGENT. 

425.  The  purchasing  agent  should  place  aU  orders  for 
goods  needed  at  the  unit.  No  other  employee 
should  be  permitted  to  order  goods  except  in  emer- 
gencies, and  then  copies  of  the  orders  should  be  filed 
with  the  purchasing  agent.  Employees  should 
endeavor  to  foresee  their  needs  as  much  as  possible 
and  give  the  purchasing  agent  abundant  time  and 


opportunity  to  place  orders.  If  proper  foresight  is 
exercised  practically  all  purchases  can  be  made 
through  the  regular  routine. 


TRANSPORTATION  CLERK. 

426.  The  transportation  clerk  should  attend  to  the 
receiving  and  sending  of  freight  and  express,  wagon 
hauUng,  and  passenger  transportation.  He  should 
preferably  report  directly  to  the  purchasing  agent. 

FORWARDING  AGENT. 

427.  On  some  reservations  it  may  be  necessary  to 
employ  a  forwarding  agent  to  receive  and  dispatch 
freight  arriving  at  outlying  railway  or  other  shipping 
points.  The  forwarding  agent  will  work  in  con- 
nection with  the  transportation  clerk  and  will  usually 
receive  orders  from  him  and  report  to  him.  When 
large  shipments  are  expected  the  purchasing  agent 
or  transportation  clerk  should  keep  the  forwarding 
agent  infoi-med  of  their  expected  arrival  and  should 
arrange  for  such  means  of  transportation  as  are  neces- 
sary to  move  the  freight  quickly  to  its  destination. 

STOREKEEPER. 

428.  If  supplies  are  stored  at  any  one  place  in  con- 
siderable quantity,  they  should  be  in  charge  of  a 
storekeeper.  He  should  be  accurate  and  prompt  in 
handhng  requisitions  and  in  deUvering  goods.  He 
will  receive  and  check  all  stores  purchased  and  certify 
to  the  correctness  of  the  vouchers.  He  will  receive 
the  requisitions  for  supplies  and  prepare  the  goods  for 
dehvery,  enter  the  xmit  prices  and  extend  the  value 
of  the  goods  on  the  requisitions,  and  see  that  proper 
copies  thereof  are  forwarded  promptly  to  the  main 
office.  The  correctness  of  the  stores  accoimt  will 
depend  upon  the  correctness  of  the  application  of 
unit  prices  and  the  computation  and  addition  of  the 
charges  on  the  requisitions.  An  improperly  added 
requisition  will  cause  trouble  in  the  office,  as  the  sub- 
sidiary records  will  never  balance  with  controls  where 
more  than  one  subsidiary  account  is  charged  from  a 
single  wrongly  added  requisition.  He  must  keep  a 
complete  record  of  all  supplies  on  hand  by  means  of 
entries  made  on  stores  cards  and  from  time  to  time 
must  take  physical  inventories  of  parts  of  the  sup- 
plies on  hand  until,  within  a  single  year,  the  entire 
stock  has  been  inventoried  (see  par.  271). 

PROPERTY  RECORD  CLERK. 

429.  The  property  record  clerk  should  keep  a  com- 
plete record  of  the  quantity,  condition,  and  location 
of   all   equipment,    animals,    etc.     He   should   make 


(61) 


62 


frequent  inspection  trips  over  the  reservation  to  note 
the  condition  and  the  care  taken  of  equipment.  The 
record  of  property  should  be  kept  by  him  on  the  prop- 
erty record  cards  and  should  balance  with  the  control- 
ling account  kept  by  the  bookkeeper. 


Uh:h- 


GENERAL  BOOKEEEPER. 


wi  liiirfiyyf. 


430.  The  general  bookkeeper  should  be '  in  charge 
of  all  of  the  general  books  of  accoimt,  including  regis- 
ters, cost  and  general  ledgers,  files  of  unpaid  bills, 
accounting  reports,  etc.   '" 

APPROPRIATrdN 

431.  The  appropriation  ledger  clerk  should  have 
charge  of  the  appropriation  ledger  and  the  subsidiary 
records  and  reports  in  connection  therewith. 

PAY  ROLL  Afro  VOUCHER  CLERK. 

432.  The  pay  roU  and  voucher  clerk  should  receive 
from  the  bookkeeper  aU  time  books,  invoices,  contract 
estimates,  and  any  other  evidences  of  amounts  pay- 

ll-.ll//         .((Ilii     ■•.      ..■•■,..     

t|f('»l   l>lirod«  >l'wl'» 

•  •■'  '■■■' "1  ii»»ifi  ' 

To  miitnii. 
nott«ni.i«!»h  ali  «>J  yiAoiisp  Jdgiail  -idt 

-I!U  1     ■'!     'I    Wl((j     (>I1H     il^l 

ni  iqmmq  btut  o>«io:y>«  «d  bJii 


able  by  the  service.  He  should  prepare  pay  roUs, 
vouchers,  and  claims  in  proper  form,  in  accordance 
with  the  general  regulations  of  the  service.  He 
should  keep  a  detailed  record  of  all  items  of  salary 
earnings  which  are  unpaid  and  which  represent  the 
balance  in  the  salaries  and  wages  payable  account. 


■■:  ■  ■  r.fi    i;  .;  '  / 
DISBURSING  OFFICER. 


■isd  'O't'iTM  '/;Ufi0l    ' . 

438.  The  disbursing  officer  should  pay  all  accounts 
that  may  be  properly  presented  to  him,  receipt  for 
and  account  for  aU  moneys  paid  to  him,  and  prepare 
his  abstracts  and  accounts  current  and  submit  them  to , 
the  auditor  through  the  central  oflico.  He  will  have 
charge  of  individual  Indian  moneys.  His  duties  are 
more  fully  described  in  the  section  of  this  report  that 
treats  of  the  accounts  of  the  disbursing  officer  (jiars. 
153-218). 

434.  Additional  employees,  whose  duties  it  is  not 
necessary  here  to  enumerate,  are  stenographers,  time 
keepera,  lease  clerks,  and  probate  clerks. 
i  .iiiirl 


-iiiwqK- 


[is  Ainli) 


•i",'i 


'.•«i  Uiw  'jH     .Bnmhadr  »tii  \o 


■i»KjMi(|   ffljit  Ofin  luii. 
niain  'jV 


iif|)'n  oifJ  111 

iitl  fTui  loaitiil;   .-.lajti.. 
iiii'iiM't    rtjTr      .'fjilio 


lis  )<) 


'nil    \c  lUililiiiiH  Ixiii   ilOlUiJll  ' 

l>ol»lm  y_IifK]iTfqmi  a/.     >;(i.., ,    . 

-dti8  6fiJ  e«  .aoiho  &di  ni  aldifcni  itfuaa  Uiw  aoiJi 
■yiodvr  eluiJ«0'.>  lUrw 

IS  rfioil  lxi>^iAdo  si  I'  ••••• 

i»  <j«6jI  Jftom  oU  i'**!  bybbis  ylvtaoru  ■ 

\o  Rnasra  \d  baad  no  esiiqque  Hh  lo  bi 
'iiiiil  oj  >}imi  moil  bni?    '•■  -^    -rtoiH  an   ..■ 
-(|i/«  Hid  V>  Hhaq  \o  »'>.  li  liioiavdq    i 

'.riiinh  odl  ,-iHtn  ol^/iis  a  nuitcir  diUui  bnjjd  no 

-moo  A  qoojt  J»I»odft  kvih  h-wi-yn  ^Jisqoiq  adT  .eSt 
uoij'aool  boA  .noiJibnon  ,y;}ilnuop  aril  lo  bioo-ii  ajslq  | 
^-kmx   biwoda   sH     .w)9    ,«Ij>mia«    .JfWinqiirr      "     ^o  ! 

(l») 


ad) 


n  !i(irn(f^  tii')^«T)irf*fido7irrrviflT    dSt 


INSTALLATION  OF  THE  SYSTEM. 


! VillOJJA  .1/ 


APPROPRIATION  ACCOUNTS. 

ADMINISTRATIVE  OFFICERS'  ACCOUNTS. 

435.  A  separate  ledger  sheet  will  be  opened  for  each 
appropriation  or  fund,  the  title  and  symbol  of  the 
appropriation  being  written  at  the  top  of  the  sheet. 
Under  each  appropriation  that  is  available  for  disburse- 
ment at  the  unit  the  amount  of  the  allotment  that 
is  stiU  subject  to  requisition  (that  is,  amount  of  original 
allotment  plus  increases  therein,  less  withdrawals  and 
net  advances,  payments  by  the  chief  disbursing  clerk, 
and  direct  settlements)  will  be  entered  as  a  debit  under 
"Treasury  cash."  The  balance  in  the  hands  or  to 
the  credit  of  the  disbursing  officer  wiU  be  entered  as 
a  debit  under  "Disbursing  officers'  cash."  As  ex- 
plauied  in  paragraph  64,  these  two  items  constitute 
the  "fimd  assets. "  It  now  remains  to  set  up  the  sur- 
plus accounts  which  show  the  availability  of  the  funds. 

436.  For  aU  appropriations  that  are  available  for 
disbui-sement,  the  amount  of  the  unliquidated  en- 
cumbrances (that  is,  actual  or  prospective  liabUities) 
will  be  ascertained  and  set  up  as  a  credit  under  "En- 
cumbrances." The  difference  between  this  amoimt 
and  the  total  "fund  assets"  will  be  entered  as  a 
credit  under  "Allotments."  Care  wiU  be  exercised 
to  make  certain  that  aU  items  carried  in  the  general 
accounts  under  "Salaries  and  wages  payable,"  "Sun- 
dry accomits  payable,"  and  "Freight  and  transporta- 
tion payable"  are  represented  by  encmnbrances. 

437.  A  separate  record  of  each  encumbrance  will  be 
made  on  the  form  provided  for  that  purpose  (Exhibit 
80).  The  aggregate  balances  thus  shown  under  any 
one  appropriation  will  agree  with  the  amount  set  up 
as  a  credit  to  "Encmnbrances"  on  the  ledger  sheet 
for  that  appropriation.  These  encumbrance  records 
win  then  be  filed  behind  guides  carrying  the  titles  and 
symbols  of  the  appropriations. 

438.  For  funds  that  are  not  available  for  disburse- 
ment (that  is.  Miscellaneous  receipts,  classes  1,  2,  and 
3) ,  the  amount  in  the  hands  or  to  the  credit  of  the  dis- 
bursing officer  will  be  entered  as  a  debit  under  "Dis- 
bursing officer's  cash."  This  entry  will  be  balanced 
by  a  credit  entry  in  the  same  amount  under  "Un- 
available funds." 

439.  The  balance  of  "Special  deposits"  in  the 
hands  or  to  the  credit  of  the  disbursing  officer  wiU  be 
entered  as  a  debit  in  the  space  provided  for  that  pur- 
pose on  the  ledger  sheet  "Individual  Indian  moneys 
and  special  deposits."  Balances  held  by  the  disburs- 
ing officer  under  the  several  subdivisions  of  "Individ- 


ual Indian  moneys"  (see  par.  16)  will  be  entered  as 
debits  under  captions  in  which  the  proper  subtitles 
have  been  written.  Columns  for  this  purpose  are  pro- 
vided on  the  "Individual  Indian  moneys  and  special 
deposits"  sheet  and  short-length  insert  sheet  (Ex- 
hibits 25  and  25a).  The  total  of  aU  amounts  thus 
held  by  the  disbureing  officer  as  individual  Indian 
moneys  and  special  deposits  will  be  entered  as  a  debit 
under  "Total,  I.  I.  M.  and  S.  D."      "' 

440.  The  total  of  all  balances  held  to  the  credit  of 
individual  Indians  in  banks  will  be  entered  as  a  debit 
under  "Individual  Indian  banks,  controlling  account," 
and  the  grand  total  of  the  individual  trust-fund  sec- 
tion of  the  ledger  (that  is,  special  deposits  and  all  in- 
dividual Indian  moneys,  including  bank  accounts) 
will  be  entered  as  a  credit  under  "Individual  trust 
funds"  (Exhibits  25  and  25a). 

441.  The  sheets  should  be  arranged  in  a  binder  in 
the  order  of  the  appropriation  symbol  numbers,  the 
individual  trust  fund  section  being  the  last  in  the 
binder.  (See  opening  entries  on  Exhibits  2  to  7,  22, 
23,  25,  and  25a.) 

DISBURSING  OFFICERS'  ACCOUNTS. 

442.  The  amount  of  cash  on  hand  should  be  ascer- 
tauied  by  actual  comit  and  entered  as  a  debit  in  the 
cash  book  (Exhibit  84)  under  "Special  deposits,  I.  I. 
M.  and  sundry  items,  "the  amoimt  being  extended  to 
the  "Total"  column.  The  net  balance  to  the  official 
credit  of  the  disbursing  officer  with  the  Treasurer  of 
the  United  States  and  all  other  depositories  will  be 
ascertained  and  chpck  registers  opened  for  such  de- 
positories by  entering  the  balances  thus  ascertained 
in  the  "Balance"  columns  (Exhibits  86  and  87). 

443.  A  total  wUl  then  be  made  of  the  cash  and 
depository  balances  and  this  total  verified  with  the 
aggregate  of  aU  balances  shown  under  "Disbursing 
officer's  cash"   in  the  appropriation  ledger. 

444.  The  total  net  balances  to  the  credit  of  individual 
Indians  in  each  depositary  bank  wUl  be  ascertained 
and  a  check  register  opened  for  each  depository  by 
entering  this  total  in  the  "Balance"  column  (see 
Exhibits  88  to  92).  Care  should  be  taken  to  see  that 
the  aggregate  of  the  balances  in  the  individual  ledger 
accounts  (Exhibit  94)  is  in  agreement  with  this  open- 
ing entry  in  the  corresponding  check  register. 

445.  The  aggregate  of  opening  balances  thus  en- 
tered in  individual  Indian  check  registers  must  corre- 
spond to  the  opening  debit  balance  shown  in  the 
appropriation  ledger  under  "  Individual  Indian  banks, 
controlling  account"   (par.  440). 


(63) 


64 


446.  Upon  completion  of  this  work  a  trial  balance 
of  the  appropriation  ledger,  including  an  analysis  of 
disbursiug  officer's  cash,  will  be  prepared  (see  Exhibit 
1)  and  forwarded  to  the  central  office. 

GENERAL  ACCOUNTS. 

447.  The  property  record  clerk  will  enter  on  a 
fixed  property  card  a  detailed  description  of  each 
article  of  equipment  and  of  each  Government  animal 
(except  like  items,  which  may  bo  grouped  on  a  single 
card),  of  each  building,  and  of  each  other  separate 
piece  of  property  in  the  custody  of  the  service,  except 
articles  of  little  value.  Whenever  the  actual  cost 
can  be  determined  it  will  be  noted  on  the  card.  If 
it  can  not  be  determined  an  estimate  will  be  made 
and  the  amount  estimated  will  be  noted  on  the  card 
with  the  statement  that  it  is  an  estimate.  The 
proper  classification  of  each  item  of  fixed  property 
wiU  be  checked  in  the  classification  spaces  in  the 
upper  right-hand  corner  of  the  form.  ^Vfter  every 
item  of  property  has  been  entered  on  a  card,  the  cards 
will  be  sorted  by  the  bookkeeper  according  to  the 
classes  of  property — that  is,  land  and  improvements, 
buildings  and  plant,  equipment,  and  live  stock.  The 
cards  in  each  class  will  also  be  sorted  into  two  groups 
by  ownership — that  is,  into  United  States  Govern- 
ment and  tribal.  A  total  should  be  made  for  each  of 
these  classes  and  the  amount  entered  on  register  No. 
12  as  a  debit  to  the  proper  recap,  account  (see  Ex- 
hibit 101). 

448.  All  unused  supplies  will  be  collected  in  the 
storehouse,  listed  on  stores  cards,  priced,  and  the 
value  computed  and  entered  in  the  "Amount" 
column  under  "Balance."  The  cards  will  then  be 
filed  alphabetically  by  name  of  ai'ticle,  and  the  total 


value  thereof  entered  on  register  No.  12  as  a  debit 
to  "Stores"  or  "Local  products"  (Exhibit  101). 

The  amount  of  "Freight  and  handling"  will  be 
estimated.  For  this  purpose  5  per  cent  of  the  value 
of  "Stores"  will  be  used  and  set  up  on  register  No.  12 
as  a  debit  to  "Freight  and  handling." 

449.  In  addition  to  these  items  of  property  there 
wiU  probably  be  the  items  "Unappraised  public 
domain"  and  "Unappraised  tribal  domain."  A  card 
record  will  be  made  of  the  total  number  of  acres  of 
each  tract  and  the  value  wiU  be  entered  as  $1  on 
register  No.  12,  as  a  debit  to  the  proper  recap,  account 
(Exhibit  101). 

450.  A  list  of  accounts  receivable  wiU  be  prepared 
on  the  register  of  bills  rendered  and  the  total  thereof 
will  be  debited  to  "  Accounts  receivable  "  (Exhibit  100). 

451 .  A  list  of  accounts  payable  will  also  be  prepared. 
These  wiU  be  divided  into  three  classes,  (1)  salaries  and 
wages  payable,  (2)  freight  and  transportation  payable, 
and  (3)  sundry  accounts  payable.  The  unpaid 
salaries  and  wages  should  be  listed  on  the  register 
of  salaries  and  wages  earned  (Exhibit  97).  All 
accomplished  bills  of  lading  remaining  unpaid  and 
aU  issued  and  unpaid  transportation  re((uests  should 
be  listed  on  the  register  of  freight  and  transportation 
payable  (Exhibit  98).  All  other  unpaid  invoices 
and  bills,  representing  goods  received  and  services  ren- 
dered, should  be  listed  on  the  register  of  bills  received 
(Exhibit  99).  The  proper  accounts  on  the  recap. 
wiU  be  credited  for  all  accounts  payable. 

452.  When  these  entries  have  been  completed  by 
making  contra  entries  to  "»Surplus"  the  registers 
as  of  date  of  installation  will  be  closed  and  postings 
made  to  the  recap,  (see  instructions  in  pars.  363  ,  to 
365).  The  original  copy  of  the  recap.  wiU  be  for- 
warded to  the  central  office  immediately. 


.(OH-  .mq) 


m 


ILLUSTRATIVE  TRANSACTIONS. 


EXPLANATION. 

453.  To  illustrate  the  uses  of  the  bookkeeping  forms 
referred  to  in  the  foregoing  text  and  to  exemplify  the 
principles  underlying  the  procedure  of  field  accounting, 
the  following  pages  have  been  devoted  to  recording 
a  set  of  transactions  at  a  model  agency. 

454.  For  these  purposes  an  attempt  has  been  made 
to  illustrate  the  method  of  recording  in  the  accounts 
practically  every  kind  of  transaction  that  is  likely 
to  occur  in  the  field.  No  attempt  has  been  made  to 
choose  the  simplest  transactions  of  a  kind,  as  will  be 
seen  from  the  entries  making  adjustments  and  cor- 
rections. In  selecting  transactions  the  aim  has  been 
to  illustrate  not  only  the  original  entries  but  also  the 
subsequent  adjustments,  for  in  practice  such  adjust- 
ments are  certain  to  become  necessary  either  through 
errors,  from  lack  of  complete  data,  or  for  other  reasons. 

455.  The  transactions  selected  are  representative  of 
those  actually  found  in  current  field  reports  and  rec- 
ords, though  the  names  of  persons  and  places  are 
fictitious. 

456.  The  "Western  Agency,"  as  the  model  unit  has 
been  named,  supposedly  represents  a  composite  of 
field  agencies,  embracing  practically  aU  field  activities. 
Many  transactions  recorded  during  the  month  would 
not  actually  occur  until  a  subsequent  period  but  are 
included  for  the  purposes  stated  above.  The  same 
explanation  apphes  to  other  minor  inconsistencies  in 
the  chronological  sequence,  in  the  frequency  of 
transactions,  in  the  relative  amounts  involved,  etc. 

457.  It  is  suggested  that  this  section  of  the  report 
may  be  used  most  profitably  by  referring  first  to  the 
exhibits  on  which  the  transactions  are  recorded,  and 
then,  through  the  index,  to  the,  general  text  in  which 
the  forms  and  procedure  are  fully  described. 

458.  The  exhibits  cited  by  number  after  each  trans- 
action are  the  illustrative  exhibits  on  pages  82-182. 
The  exhibit  numbers  appear  under  each  transaction 
in  the  order  in  which  the  corresponding  entries  will 
ordinarily  be  made.  The  methods  used  to  illustrate 
these  entries  are  indicated  as  follows : 

An  asterisk  (*)  indicates  that  the  ejdiibit  cited  shows  a  similar 
transaction.  In  order  to  avoid  needless  repetition  the  entries  for 
other  like  transactions  are  not  shown. 

A  dagger  (f)  indicates  that  the  exhibit  cited  is  a  schedule  on 
which  an  entry  for  the  transaction  is  abstracted.  Such  a  citation 
is  iisually  accompanied  by  a  reference  to  another  exhibit  on  which 
a  similar  transaction  is  shown  in  facsimile. 

The  absence  of  a  symbol  after  the  number  of  the  exhibit  cited 
indicates  that  the  entries  covering  the  transaction  are  shown  in 
facsimile 

5868—17 5  (65) 


STATEMENT  OF  FINANCIAL  CONDITION,  WEST- 
ERN AGENCY,  S.  DAK.,  AT  CLOSE  OF  BUSINESS 
JUNE  30,  1917. 

TRANSACTION  NO.  1. 

A  list  of  unpaid  salaries  and  wages  as  of  JuneSO,  1917, 
showed  balances  due  employees  as  follows: 

On  irregular  pay  roll  No.  1,  June: 

Carpenters $128.00 

Masons.... 18.00 

Masons 40.00 

Masons 180.00 

Drivers 45.80 

Laborers 8.60 

Laborers 7. 50 

Laborers - 4. 00 

On  regular  pay  roll  No.2,  June: 

Farmer 15.00 

Policeman 6. 25 

Interpreter 8. 50 

On  regular  pay  roll  No.  3,  June: 

Teachers 600.00 

Baker 30.00 


Total 1,091.65 

Exhibit  97.     See  also  transaction  No.  16. 

TRANSACTION  NO.  2. 

Unpaid  transportation  requests  as  of  June  30, 1917, 
were  found  as  follows: 

1800,  1801,  1802,  1903,  and  1904.     Cost  of  such  transportation  was 
estimated  as  follows:  $2.50,  $14.80,  $10.50,  $2  and  $2,  respectively. 

Bills  of  lading  issued  prior  to  June  30,  1917,  but  un- 
paid to  date  were  found  as  follows : 

13286,  12375,  11482,  11476,  12782,  12396,  and  12787.     Estimated 
cost:  $8.50,  $13.10,  $8.60,  $5.75,  $4.70,  $3.80,  $2.75,  respectively. 

Exhibit  98.     See  also  transaction  No.  16. 

TRANSACTION  NO.  3. 

The  following  miscellaneous  unpaid  bills  for  services 
and  supphes  received  were  on  hand  June  30,  1917: 

Rudolph  &  Smith,  lime  and  plaster $14. 40 

C.  M.  Alvord,  for  stationery 13.  76 

Superijitendent  Chas.  Thomas,  wlio  had  been  on  an  extended  trip, 
had  not  returned  to  headquarters  and  the  amount  of  his  bill  for 
traveling  expenses  could  not  be  ascertained.    It  was  estimated 
to  be  about  $70. 
Exhibit  99.     See  also  transaction  No.  16. 

TRANSACTION  NO.  4. 

The  following  amounts  representing  uncollected  bills 
rendered  wore  found  to  be  outstanding  June  30,  1917: 

Steele  Burnett  &  Co.,  for  one  bull $99.37 

Emma  Golden,  for  board  at  dining  room 7.  50 

Smith  Hide  Co.,  for  hides 3,335.50 


66 


Alex.  Solworth,  for  loss  of  potatoes. 

Chas.  Thomas,  milk  bill,  June 

Robert  Adair,  milk  bill,  June 

William  Wallace,  milk  bill,  June. . . 
Nancy  Allison,  milk  bill,  June 


$1.  60 
2.64 
5.10 
2.60 

11.70 


3, 466. 01 


Total 

Exhibit  100. 

TRANSACTION  NO.  5. 

An  inventory  of  United  States  land  and  improve- 
ments at  Western  Agency  as  of  June  30,  1917,  was 
made  as  follows: 


TRANSACTION  NO.  8, 


Description. 

When 

ac- 
quired. 

How  acquired. 

Cost. 

Reservation,  headquarters  site  (part). ; . 

Road  from  agency  to  railroad  station: 
macadam  with  concrete  culvert. 

Water  system .  consistms  of  canals  .head- 
gates,  ditches,  and  diversion  dams. 

Land,  consisting  of  720  acres  described 
on  chart  elsewhere. 

Land,  including  drainage  costs,   per 
chart  filed  elsewhere. 

•          *          »          *          * 

I<i00 
1908 

1911- 
1913 
1914 

1916 

• 

$5,500.00 

Constnicti<m . , 

Construction 

750.00 
12,000.00 

Voucher  56,  April 

Voucher68,.September; 
voucher  B2,  October. 
»          *          » 

7,200.00 
3,540.00 

28,600.80 

Exhibit  101. 


TRANSACTION  NO.  6. 


An  inventory  of  United  States  buildings  and  plant 
at  Western  Agency  as  of  June  30,  1917,  was  made  as 
f  oUows : 


Description. 

When 

ac- 
quired. 

How  acquired. 

Amount. 

Ram  SO  hv  fiO  fpfit  fir  lumber 

1902 

1887 
to  date. 

1912 
1911 

* 

Construction 

$800.00 

Ofliee  buildings,  consisting  of  main 
ofllce  and  2  additions,  constructed  at 
various  times  by  addition  to  original 
stnicture. 

House,  for  agent>  white  pine,  located 
near  ofliee. 

Employees'  quarters,  dormitory  and 
mess  balls. 

***** 

..  .  do 

3,000.00 
2,000.00 

do 

do 

1,500.00 

*          *          * 

13,500.00 

1 

Exhibit  101. 


TRANSACTION  NO.  7. 


An  inventory  of  United  States  equipment  at  Western 
Agency  as  of  June  30,  1917,  was  made  as  follows: 


Description. 

When 

ac- 
quired. 

How  acquired. 

Amount. 

Bookcases,  maple,  large,  8  at  $15  each. 
Desks  journal  2  high  oak     

1915 
1914 
1913 
1916 
1914 
* 

Voucher  82,  June 

Shop  made..^. 

Voucher  8,  January. . . 

Voucher  6,  Jime 

Vouchers,  April 

»          *          * 

$120.00 
60.00 

Desks,'  otrce,  single,  3-pIy  veneer,  oak. . 

55.00 
72.00 

9.00 

*'          *  ^'   ♦      '    »           * 

Total  inventory  amounted  to. . . . 

13,147.55 

An  inventory  of  United  States  live  stock  at  Western 
Agency  as  of  June  30,  1917,  was  made  as  follows: 


Description. 

When 

ac- 
quired. 

How  acquired. 

Total. 

Cattle,  Texas  longhoms,  herd  of  800 

head  on  Range  543,  brand  I.  D. 
Cattle,  Holstein  bull,  agency  corral. 

1914 

1916 

1915 

1916 
1912 

* 

Voucher  65,  June 

Raised 

$24,000.00 
80.00 

brand  I.  D. 

do 

1,440.00 

farm. 
Sheep,  400  head,  merino 

Voucher  8,  April 

Voucher  61,  January. . 

»          *          * 

2,400.00 

110.00 

*          ♦    '    ^          *           * 

' 

37,60a00 

1 

Exhibit  101. 

TRANSACTION  NO.  9. 

Inventories  of  tribal  assets  at  Western  Agency  as  of 
June  30,  1917,  were  made  as  follows: 

Land  and  improvements  (tribal) $12, 100.  00 

Buildings  and  plant  (tribal) 7,  250.  00 

Equipment  (tribal) 3,  805.  00 

Live  stock  (tribal) 19,  500.  00 

Exhibit  101. 

TRANSACTION  NO.  10. 

An  inventory  of  stores  on  hand  at  Western  Agency 
as  of  June  30,  1917,  was  made  as  follows: 


Article. 


Add,  acetic 

Acid,  boracic 

Acid ,  carbolic 

Apples,  dried 

Augurs,  9-inch  posthole.. 

Bacon 

Bandages,  2-inch 

Barley,  pearl 

Beans,  white 

Beeswax 

Blankets,  wool 


Total  inventory  amounted  to. 


Unit. 


Quantity. 


Bottle.. 
Carton. 
Bottle.. 
Pound. 
Each... 
Pound . 
Dozen. . 
Pound. 
do.. 


...do 

Each 

*  * 


100 
100 

50 
500 
100 
1,000 
100 
700 
750 
100 

80 
• 


Unit 
price. 


$aio 

.05 

.72 
.08 
.54 
.16 
.36 
.04 
.069 
.43 
3.73 


Total. 


$10.00 
5.00 
36.00 
4a  00 
54.00 

160.00 
36.00 
28.00 
51.75 
43.00 

298.40 


23,527.26 


Exhibit  101. 


Exhibit  101. 

TRANSACTION  NO.  11, 

An  inventory  of  local  products  on  hand  as  of  June 
30,  1917,  was  made  as  follows: 

101  bushels  oats,  at  50  cents $50.  50 

150  bushels  potatoes,  at  60  cents 90.  00 

70  tons  alfalfa,  at  $10 v 700.  00 

30  dozen  ^gs,  at  30  cents 9. 00 

60  pounds  butter,  at  35  cents 21.  00 

Total 870.50 

Exhibit  101. 


T8  ,e(« 

oe.v 


icjii  I   yiiK 


67 


TRANSACTION  NO.  12. 

"Freight  and  handling"  charges  pertaining  to  stores 
on  hand  were  estimated  at  $1,882. 
Exhibit  101. 

Note. — ^In  practice,  the  percentage  to  be  applied  as  a  sur- 
charge on  stores  issues  will  be  determined  at  the  beginning  of 
each  month  by  dividing  the  net  total  of  "Freight  and  handling" 
(recap,  account  7E)  by  the  net  total  of  "Stores"  (recap,  account 
6E).  As  of  July  1,  1917  (assuming  the  deferred  costs  to  be  $1,882, 
and  "Stores"  to  be  $23,527.26,  as  stated),  the  percentage  would  be 
1882-f-23527.26,  or.  approximately  8  per  cent,  which  percentage 
is  used  herein.    (See  pars.  228  to  235  of  text.) 

TRANSACTION  NO.  13, 

The  status  of  appropriations  on  June  30,  1917,  was 
found  to  be  as  follows : 


Sym- 
bol. 


22 


31 
200 


202 


420 

H2o 


826 
828 


1201 
1203 
1202 

1200 


Appropriation  title. 


Industrial  work  and  care-of  tim- 
ber, 1917 \ 

Pay  of  Indian  police,  1917 

Support  of  Sioux  of  different 
tribes:  Employees,  etc.,  S. 
Dale.,  1917 

Education,  Sioux  Nation,  S. 
Dak.,  1917 

Western  Agency  3  per  cent  fund. 

Indian  moneys,  proceeds  of  labor, 
western  Indians 

Miscellaneous  receipts,  class  4, 
agency 

Miscellaneous  receipts,  class  4, 
boarding  school 


Individual  Indian  moneys,  leases. 
Individual  Indian  moneys,  pupils 
Individual  Indian  moneys,  mis- 
cellaneous  

Special  deposits 


Individual  Indian  banks,  con- 
trolling account 


Treasury 

cash 
(debit). 


$40.00 


Disburs- 
ing offi- 
cer's cash 
(debit). 


25a  00 
342.50 


89.00 


721.50 


$68.00 
40.00 


12a  00 

1,467.90 
2, 142.  67 

3,067.40 

482.76 

34a  80 


AUot- 

ments 

(credit). 


7, 729. 53 
37,859.45 
4,231.00 

8,647.89 
18, 896.  20 


$93.00 
33.75 


111.50 

906.60 

,861.75 

1, 156.  40 
454.76 
315.80 


77, 364. 07 


98,284.48 


Encum- 
brance 
(credit). 


$15.00 
6.25 


&S0 


811.30 
623.  42 


28.00 
25.00 


1,517.47 


Exhibits  2  to  7,  22,  23,  25,  25a,  1. 
TRANSACTION  NO.  14. 

The  balance  of  disbursing  officer's  cash  was  held  as 
follows: 

Cash  on  hand $784.  29 

Deposited  with  Treasurer  of  the  United  States 46,  260.  42 

Deposited  with  Western  National  Bank 30,  319.  36 


77,364.07 


Exhibits  84,  86,  87. 

TRANSACTION  NO.  15. 

Balances  in  individual  Indian  banks  June  30,  1917, 
were  as  follows : 

City  Trust  Co.,  Crownor,  S.  Dak $43,  861.  89 

First  National  Bank,  Rockville,  S.  Dak 12.  789.  49 

Stockgrowers  National  Bank,  Twining  City,  Nebr 11,  295.  41 

Citizens  National  Bank,  Parkville,  S.  Dak 15, 426.  53 

First  National  BanK,  Detroit,  S.  Dak 14, 911. 16 

98, 284.  48 

Exhibits  25a  and  88  to  92  (Appropriation  symbol 
No.  1204). 


TRANSACTION  NO.  16. 

Encumbrances  shown  above  (see  balances  in  appro- 
priations under  transaction  No.  *13,  June  30,  1917) 
were  as  follows: 

Industrial  work  and  care  of  timber,  1917  (No.  22);  Salaries, 

Juno,  1917 $15.00 

Pay  of  Indian  police,  1917  (No.  31):  Salaries,  June,  1917..       6.  25 
Support  of  Sioux   of  different   tribes.     Employees,   etc., 

South  Dakota,  1917  (No.  200):  Salaries,  June,  1917 8.  50 

Education,  Sioux  Nation,  S.  Dak.,  1917  (No.  202): 

H.  M.  Zil&— driving  well: $125. 00 

Traveling  expenses 56. 30 

Salaries,  June,  1917 630.  00 

811. 30 

Western  Agency  3  per  cent  fund  (No.  420) : 

Traveling  expenses 103.  42 

Irregular  labor 520.  00 

623.  42 

Miscellaneous  receipts,  class  4,  Agency  (No.  826): 
C.  M.  Alvord,  envelopes  and  paper  ordered 

June  21,  1917 »  $13.  60 

Rudolph  &  Smith,  plaster  and  lime  ordered 

June  25,  1917 14.40 

28.00 

Miscellaneous  receipts,  class  4,  Boarding  School 
(No.  828): 
A.  M.  Haines,  magazines,  etc 25.00 

Exhibits  58t  to  62t,  inclusive,  74t,  75t. 

TRANSACTIONS  AT  WESTERN  AGENCY  DURING 
THE  MONTH  OF  JULY,  1917. 

July  2, 1917. 
TRANSACTION  NO.  17. 

A  team  of  mules,  carried  as  United  States  live  stock, 
transfer  value  $500,  was  received  by  transfer  from  the 
Southern  Agency. 

Exhibits  130,  128,  129,  126,  103*,  82*,  15,  70t. 

TRANSACTION  NO.  18. 

Bill  No.  98,  for  $1,195.87,  was  rendered  for  cattle 
shipped  to  C.  G.  West,  Butte,  Mont.  Book  value  of 
cattle  was  $1,100. 

Exhibits  HI,  109,  103*. 

TRANSACTION  NO.  19. 

BiU  of  lading  No.  12789,  covering  shipment  of  stores 
from  Westfield  to  Crownor,  was  accoraphshed,  and 
expense  bill  received.     Estimated  freight,  $4.80. 

Exhibit  107. 

TRANSACTION  NO.  20. 

Transportation  request  No.  1803  was  issued  for 
transportation  of  Charles  Thomas,  superintendent, 
from  Browning,  Nebr.,  to  Crownor.  Estimated 
charge,  $9.75. 

Exhibits  107,  83*; 

>  The  invoice  covering  this  transaction  amomjted  to  $13.76  and  was  taken  up  in 
the  general  accounts  in  that  amount.  (See  Exhibit  99.)  The  discrepancy  of  $0.16 
between  the  liability  and  the  encumbrance  is  introduced  here  to  illustrate  the 
method  of  correcting  such  an  error.    (See  Exhibit  22.) 


68 


TRANSACTION  NO.  21. 

Requisitions  No&  1-10,  covering  issues  of  stores, 
were  received  from  storekeepers. 

Exhibits  120,  102,  114  to  119,  inclusive.  (For 
issues  of  equipment  from  stores — Requisitions  1,  2 — 
entries  will  also  be  made  on  fixed  property  cards, 
Exhibit  103.) 

TRANSACTION  NO.  22. 

The  following  collection  was  made: 

Steele  Burnett  &  Co.,  for  one  bull  (bill  No.  82) $97.37 

Exhibits  52*  to  55*,  inclusive,  50t,  84,  19,  124. 

TRANSACTION  NO.  2.3. 

The  following  collection  was  made: 

Emma  Golden,  for  board  furnished,  per  bill  No.  83 ?7. 50 

Exhibits  52*  to  55*,  inclusive,  50t,  84,  23,  124. 

TRANSACTION  NO.  24. 

The  following  voucher  payments  were  made: 

Sundry  employees,  June  pay  roll: 
Regular — 

Industrial  work  and  care  of  timber,  1917  (enc. 

No.  1004) $15.00 

Pay  of  Indian  police,  1917  (enc.  No.  1005) 6.  25 

Support  of  Sioux  of  different  tribes,  employees, 

etc.,  South  Dakota,  1917  (enc.  No.  1006) 8.50 

Education,   Sioux  Nation,  S.  Dak.,  1917    (enc. 

No.  1007) 600.  00 

Irregular:   Western  Agency  3  per  cent  fund  (enc. 
No.  1003) 431.90 


1, 061. 65 


Exhibits  56t,  87,  2  to  6,  inclusive,  121. 

TRANSACTION  NO.  25. 

Washington  journal  voucher  No.  262,  "Allotment  of 
funds,"  was  received: 

Exhibits  26,  8  to  17,  inclusive,  21. 

TRANSACTION  NO.  26. 

Checks  were  drawn  against  individual  Indian  bank 
accounts  as  follows : 


In  favor  ol— 

For— 

Account  of— 

Amount. 

Louisa  Young 

West  &  Co 

Clothing 

Louisa  Young  (No.  102). 
Eva  Richard  (No.  105).. 

Chas.  Horn  Chips  (No. 

107). 
Amelia  Charging  Wolf 

(No.  201). 
Picks  up  Arrows  (No. 

202). 

$50.00 

Clothing  and  subsist- 
ence. 
Wagon    

32.80 

Do 

60.00 

Amelia        Charging 

Woll. 
Picks  up  Arrows 

20.00 

do                .     .     . 

25.00 

NoTE.—Accounts  Nos.  1  to  100,  inclusive,  are  in  City  Trust  Co.,  Crownor.  Nos. 
101  to  200  are  in  First  National  Hank,  Rockville,  S.  Dak.  Nos.  201  to  300  are  in 
Stock  Growers  National  Bank,  Twining  City,  S.  Dak.  Nos.  301  to  400  are  in 
Citizens  National  Bank,  Parkville,  S.  Dak.  Nos.  401  to  500  are  in  First  National 
Bank,  Detroit,  S.  Dak. 

Exhibits  89,  90,  94*. 


TRANSACTION  NO.  27. 

A  deposit  of  $820.50  was  made  in  Western  National 
Bank. 

Exhibits  85,  84,  86. 

TRANSACTIONS  NOS.  28  TO  37. 

The  following  blanket  encumbrances  for  fiscal  year 
1918  were  set  up  from  annual  salary  Ust,  contracts, 
etc. : 

TRANSACTION  NO.  28. 

Surveying  and  allotting  Indian  reservations  (reimbursable) : 

Salaries,  July,  1917 $500. 00 

Salaries,  August,  1917,  to  June,  1918 5, 500. 00 

Traveling  expense,  allotting  agent 100. 00 

Exhibits  80*,  81*,  82,  63t,  8. 

TRANSACTION   NO.  29. 

Indian  school  and    agency  buildings,   1918:    Irregular 
labor,  confltruction  of  superintendent's  bungalow. ....  $2;  000. 00 

Exhibits  80*,  81*,  64t,  9. 

TRANSACTION   NO.  30. 

Industrial  work  and  care  of  timber,  1918 : 

Salaries,  July,  1917 $585. 00 

Salaries,  August,  1917,  to  June,  1918 6, 435. 00 

Exhibits  80*,  81*,  65t,  10. 

TRANSACTION   NO.  Jl. 

Pay  of  Indian  police,  1918: 

Salaries,  July,  1917 $660. 00 

Salaries,  August,  1917,  to  June,  1918 7, 260. 00 

Exhibits  80*,  81*,  66t,  11. 

TRANSACTION   NO.  S2. 

Pay  of  judges  Indian  courts,  1918  : 

Salaries,  July,  1917 $21.00 

Salaries,  August,  1917,  to  June,  1918 231. 00 

Exhibits  80*,  81*,  67t,  12. 

TRANSACTION    NO.  33. 

Determining  heirs  of  deceased  Indian  allottees,  1918: 

Salaries,  July,  1917 $160.00 

Salaries,  August,  1917,  to  June,  1918 1,760.00 

Exhibits  80*,  81,*  68t,  13. 

TRANSACTION   NO.  34. 

Support  of  Sioux  of  different  tribes,  employees,  etc., 
South  Dakota,  1918; 

Salaries,  July,  1917 $1, 400.  00 

Salaries,  August,  1917,  to  June,  1918 15, 400.  00 

Exhibits  80,  81,  69t,  14. 

TRANSACTION  NO.  SS. 

Support  of  Sioux  of  different  tribes,  subsistence  and 
civilization.  South  Dakota,  1918: 

Traveling  expenses,  agency $800.  00 

Irregular  labor,  general 13,000.  00 

Irregular  labor,  district  No.  1 1,000.00 

Irregular  labor,  district  No.  2 800.00 


Exhibits  80*,  81*,  82*,  TOf,  15. 


TKANSACTION    NO.  36. 

Education,  Sioux  Nation,  South  Dakota,  1918: 

Travel  expenses,  school $200.  00 

Peoples'  Electric  Co.,  electric  current  (school) 550.  00 

Salaries,  July,  1917 3,635.00 

Salaries,  August,  1917,  to  June,  1918 .39,  985.  00 

Jno.  B.  Bryant,  150,000  pounds  gross  beef,  at  $6.25 

to  $7.50  per  cwt 10, 500.  00 

Indians,  500  cords  of  wood,  at  $8,  boarding  schools.    4,  000.  00 
Indians,  100  cords  of  wood,  at  $8,  day  schools 800.  00 

Exhibits  80*,  81*,  82*,  71t,  16. 

TRANSACTION   NO.  37. 

Western  Agency  3  per  cent  fund: 

Peoples'  Electric  Co.,  electric  current  (agency) $200.  00 

Jno.  B.  Bryant,  300,000  pounds  gross  beef,  at  $6.25 

to  $7.50  per  cwt 21, 000. 00 

Indians,  200  cords  of  wood,  at  $8 1,  600. 00 

Indians,  wagon  transportation  of  supplies 5, 000.  00 

Exhibits  82*,  72t,  17. 

TRANSACTION  NO.  38. 

The  following  bills  were  received: 

From  Western  South  Dakota  Stockgrowers'  Association, 
for  membership  dues  and  fees  for  registration  of  live 
stock $405. 00 

From  Fred  G.  Boyd,  for  repairs  to  typewriter 1.  25 

Exhibits  108,  82*,  73t,  21. 

July  3. 
TRANSACTION  NO.  39. 

Fifty  tons  of  coal,  at  $12  per  ton,  were  transferred 
to  the  Crownor  irrigation  project. 

Exhibits  129*,  128*,  130*,  126,  102. 

TRANSACTION  NO.  40. 

William  Wallace,  farmer,  submitted  traveling  ex- 
pense voucher  for  period  of  July  1-2,  1917,  for  $16.05. 
Exhibit  108. 

TRANSACTION  NO.  41. 

C.  W.  Oliver's  bill  for  $12.50  for  tuning  school  pianos 
was  received. 

Exhibit  108. 

TRANSACTION  NO.  42. 

Bill  No.  99,  for  $15,  was  rendered  against  Hawk 
Face  for  heirship  fees. 
Exliibits  111,  109. 

TRANSACTION  NO.  43. 

Bill  of  lading  No.  1 1490,  covering  shipment  of  stores 
from  Crownor  to  Owl  City  was  accomplished.  Ex- 
pense bill  was  received  for  freight  charges  of  $7.60. 

Exhibit  107. 


TRANSACTION  NO.  44, 

The  following  collection  was  made: 
Smith  Hide  Co.,  for  525  hides,  at  $6.30;  28  hides,  at  11  (bill  No. 
84),  $3,335.50. 

Exhibits  52*  to  55*,  inclusive,  SOf,  84,  19,  124. 
TRANSACTION  NO.  45. 

The  following  collection  was  made: 
Ale.xander  Solworth,  for  loss  of  128  pounds  of  seed  potatoes  (bill 
No.  88),  $1.60. 

Exhibits  52*  to  55*,  inclusive,  50t,  84,  18,  124. 

TRANSACTION  NO.  46. 

Deposit  of  $3,335.50  was  made  in  Western  National 
Bank. 

Exhibits  85*,  84,  86. 

TRANSACTION  NO.  47. 

Bill  No.  20,  C.  M.  Alvord,  for  $13.76,  was  paid. 
Exhibits  57,  87,  74t,  79*,  22,  121. 
TRANSACTION  NO.  48. 

Check  for  $200  was  drawn  on  Treasurer  of  United 
States  in  favor  of  the  pupil's  cashier,  for  petty  cash 
fund. 

Exhibits  87,  84. 

TRANSACTION  NO.  49. 

A  shipment  of  shoes  on  annual  contract  was  re- 
ceived from  Johns  Shoe  Go.,  Chicago,  III.,  invoiced  at 

$300. 

Exhibits  108,  102*. 

TRANSACTION  NO.  50. 

Bill  of  lading  No.  22448,  for  shipment  of  shoes  from 
Johns  Shoe  Co.,  was  received;  estimated  freight 
charges,  $11.40. 

Exhibit  107. 

July  5. 
TRANSACTION  NO.  51. 

Carpenter  repaired  wagon  box  for  Brooks  Wounded 
Head  and  submitted  production  report  No.  301  for 
$3.75  to  be  collected. 

Exhibits  132,  131,  111,  109. 

TRANSACTION  NO.  52. 

Bill  of  lading  No.  1 1492,  covering  shipment  of  stores 
from  Walton  to  Crownor  accomphshed  and  expense 
bill  was  received;  estimated  freight  charges,  $13. 

Exhibit  107. 

TRANSACTION  NO.  53. 

Transportation  request  No.  1804  was  issued  for 
transportation  of  R.  E.  Glenn,  surveyor,  from  Crownor 
to  Bismarck;  estimated  cost,  $4.75. 

Exhibits  107,  83. 


70 


TRANSACTION  NO.  51. 

Requisitions  Nos.  11  to  17,  covering  issues  of  stores, 
were  sent  in  by  storekeeper. 
•Exhibits  120*,  102*,  114  to  119,  inclusive. 

TRANSACTION  NO.  55. 

Collections  were  made  as  foUows: 

Bill  No.  92,  Chas.  Thomas,  for  milk $2.  64 

'  '    Bill  No.  93,  Robert  Adair,  for  milk 5.10 


Exhibits  52*  to  55*,  inclusive,  50t,  84,  23,  124. 


July  6. 


TRANSACTION  NO.  56. 


Charles  Thomas  submitted  a  travel  expense  voucher 
for  the  period  July  1-2,  1917,  amounting  to  S4.30. 
Exhibit  108. 

TRANSACTION  NO.  57. 

Transportation  request  No.  1805  was  issued  for 
transportation  of  R.  E.  Glenn,  surveyor,  from  Bis- 
marck to  Crownor;  estimated  cost,  $4.75. 

Exhibits  83,  107. 

TRANSACTION  NO.  58. 

Requisitions  A-1  to  A-3,  covering  issues  of  local 
products,  were  received  from  storekeepers. 
Exhibits  120,  102,*  112,  113. 

TRANSACTION  NO.  59. 

Received   Washington   journal   voucher   No.    624, 
advising  of  advance  of  funds  amounting  to  $48,130. 
Exhibits  27,  27a,  87,  8  to  17,  inclusive,  21. 

TRANSACTION  NO.  60. 

A  deposit  of  $2,842  was  made  in  Western  National 
Bank. 

Exhibits  85*,  84,  86. 

TRANSACTION  NO.  61. 

»j  i 

Collections  were  made  as  foUows: 

Bill  No.  94,  William  Wallace,  for  milk $2.  60 

Bill  No.  95,  Nancy  Allison,  for  milk - .  11.  70 

Exhibits  52*  to  55*,  inclusive,  SOf,  84,  23,  124. 

TRANSACTION  NO.  62, 

Collections  were  made  as  foUows: 

Moses  F.  Fridley,  mare  and  colt,  property  of  the  estate 

of  Annie  Yellow  Horse $75. 00 

Bamett  Stock  Co.,  for  cattle  of  individual  Indians..  2,780.00 

Exhibits  52*  to  55*,  inclusive,  50t,  84,  25a. 

TRANSACTION  NO.  63. 

Chas.  Thomas's  traveling  expenses  for  June  were 
paid,  per  bill  No.  3,  amounting  to  $70.85. 
Exhibits  56t,  87,  82*,  62t,  70t,  6,  15,  121. 


TRANSACTION  NO.  64. 

A  check  for  $125  was  drawn  against  bank  account 
of  Bear  Shield  (bank  account  No.  402),  in  favor  of 
Ahce  Randall,  in  pajonent  for  a  horse. 

Exhibits  92,  94*. 

TRANSACTION  NO.  65. 

A  check  for  $190.05  was  drawn  against  bank  account 
of  Julia  White  Horse  (bank  account  No.  409),  in  favor 
of  C.  H.  Matthews,  superintendent,  for  transfer  of 
funds  to  Northern  Agency. 

Exhibits  92,  94.* 

TRANSACTION  NO.  66. 

One  XYZ  hay  press  was  ordered  from  Farm  Machine 
Co.,  to  be  sold  to  Long  Tree  Falls;  cost,  $190. 

Exhibits  78*,  79*,  73t,  21. 

July  7. 
TRANSACTION  NO.  67. 

R.  E.  Glenn  submitted  traveling  expense  voucher 
for  July  5  to  7,  1917,  amounting  to  $6.25. 
Exhibit  108. 

TRANSACTION  NO.  68. 

Requisitions  18-22,  covering  issues  of  stores,  were 
received  from  storekeeper. 
(See  note  on  transaction  21.) 
Exhibits  120,  102,  114  to  119. 

TRANSACTION  NO.  69. 

Contract  with  Pocock  Co.,  for  construction  of  sleep- 
ing porches,  was  closed;  amount,  $630. 

Exhibits  82*,  71 1,  16. 

TRANSACTION  NO.  70. 

The  sum  of  $3,500  was  transferred   from  Western 
National  Bank  to  Treasurer  of  the  United  States. 
Exhibits  86,  87. 

TRANSACTION  NO.  71. 

R.  E.  Glenn's  voucher  for  traveling  expenses  (bUl 
No.  10),  amounting  to  $6.25,  was  paid. 
Exhibits  56t,  87,  82*,  63t,  8,  121. 
TRANSACTION  NO.  72. 

C.  W.  Oliver's  bill  for  tuning  pianos  (biU  No.  7), 
amounting  to  $12.50,  was  paid. 

Exhibits  56t,  87,  23,  121. 

TRANSACTION  NO.  73. 

The  following  checks  were  drawn  agajnst  individual 
Indian  bank  accounts: 


In  tovor  of— 

For— 

Aooount  ol— 

Amoimt. 

Millie  Lays  Hard 

Subsistence 

Saddle    

MlUe  Lays  Hard  (No. 

1). 
Wapesa(No.  3) 

S20.00 
42.50 

Exhibits  88,  94*. 


71 


TRANSACTION  NO.  74. 

An  encumbrance  of  $500  for  irregular  labor  was  set 
up  under  "Education,  Sioux  Nation,  S.  Dak.,  1918." 

Exhibits  81*,  71t,  16. 

July  9- 
TRANSACTION  NO.  75. 

Transportation  request  No.  1905  was  issued  for 
transportation  of  John  Richards,  school  inspector, 
from  Crownor  to  Omaha;  estimated  cost,  $7.15. 

Exhibits  107,  83*. 

TRANSACTION  NO.  76. 

Requisitions  23-30,  covering  issues  of  stores,  were 
received  from  storekeeper. 

Exhibits  120*,  102*,  114  to  119,  inclusive. 

TRANSACTION  NO.  77. 

A  deposit  of  $3,295.87  was  made  in  Western 
National  Bank. 

Exhibits  85*,  84,  86. 

TRANSACTION  NO.  78. 

Collections  were  made  as  follows : 

C.  G.  West,  for  cattle  raised  at  school  (per  bill  No.  98) $1, 195. 87 

Jas.  Buckman,  for  farm  wagon,  $50;   harness,  $12.50; 

property  estate  of  Annie  Yellow  Horse 62. 50 

M.  L.  Troy,  land  sale,  Wapesa: 

Special  deposits 2, 100. 00 

Miscellaneous  receipts,  class  5,  advertising  fees 2. 50 

Exhibits   52*    to    55*,   inclusive,    50t,    84,   23,   24, 

25a   124. 

'  TRANSACTION  NO.  79. 

A  check  for  $62.50  was  drawn  against  bank  account 
of  Jas.  Buckman  (No.  5),  in  favor  of  Chas.  Thomas, 
superintendent,  in  payment  for  property  belonging  to 
estate  of  Annie  Yellow  Horse  purchased  by  Buckman. 

Exhibits  88,  94. 

July  10. 
TRANSACTION  NO.  80. 

Requisitions  A-4  to  A-9,  covering  issues  of  local 
products,  were  received  from  storekeeper. 

Exhibits  120*,  102*,  112,  113. 

TRANSACTION  NO.  81. 

Heirship  fees  amounting  to  $15  were  collected  from 
Hawk  Face  (bill  No.  99). 

Exhibits  52*  to  55*,  inclusive,  50t,  84,  18,  124. 

July  11. 
TRANSACTION  NO.  82. 

'  Bill  No.  101,  for  $2.30,  was  rendered  against  Chas. 
Thomas  for  amount  disallowed  by  auditor  on  his 
June,  1917,  travel  voucher. 

Exhibits  111,  109. 


.tul 


TRANSACTION  NO.  83. 


Requisitions  31-36,  covering  issues  of  stores,  were 
received  from  storekeeper. 

Exhibits  120*,  102*,  114  to  119,  inclusive.         ,..j 

TRANSACTION  NO.  84. 

The  sum  of  $2,000  was  transferred  from  Western 
National  Bank  to  Treasurer  of  the  United  States. 

Exhibits  86,  87.  ''' 

TRANSACTION  NO.  85. 

The  sum  of  $2.30  was  collected  from  Chas.  Thomas, 
on  account  of  the  disallowance  on  voucher  82,  first 
quarter,  1917,  auditor's  settlement  No.  12342  (bill 
No.  101). 

Exhibits  52*  to  55*,  inclusive,  50t,  84,  19,  124. 


TRANSACTION  NO.  86. 


July  12. 


Carpenter  submitted  production  report  No.  302, 
amounting  to  $13,  for  making  potato  crates  for 
Stalking  Bear. 

Exhibits  132*,  131*,  111*,  109. 

TRANSACTION  NO.  87. 

A.  M.  Haines's  bill  for  $21.87,  annual  subscriptions 
to  sundry  magazines  and  periodicals,  was  received. 

Exhibit  108. 

TRANSACTION  NO.  88. 

BiU  of  lading  No.  14324,  covering  shipment  of  stores 
from  Crownor  to  East  City,  was  accomplished  and 
expense  bill  was  received ;  estimated  cost,  $2.50. 

Exhibit  107. 

TRANSACTION  NO.  89. 

Western  South  Dakota  Stockgrowers'  Association's 
bill  (No.  4),  for  $405,  membership  fees  and  registra- 
tion of  cattle,  was  paid. 

Exhibits  56t,  87,  82*,  73t,  21,  121. 
TRANSACTION  NO.  90. 

The  following  checks  were  drawn  against  individual 
bank  accounts. 


In  fovor  of— 


J.  G.  Brown.. 
Comes  Above. 
CJeo.  Apple . . . 
V.  G.  Wood.. 


■''fiTIT' 


For- 


Team  of  horses  . 

Allowance 

do. 


Clothing. 


Account  ot— 


Mary  Ladeaux  (No.  309) 
Comes  Above  (No.  306).. 
Geo.  Apple  (No.  303). . . , 
Lhzie  Iron  Shell  (No. 
301). 


Amoont. 


S3.%.00 
20.00 
IS.  00 
42.00 


Exhibits  91,  94*. 


^ 


July  13. 
TRANSACTION  NO.  91. 

Requisitions  37-40,  covering  issues  from  stores, 
were  received  from  storekeeper. 

Exhibits  120*,  102*,  114  to  119,  inclusive. 

TRANSACTION  NO.  92, 

Notice  of  abolishment  of  the  position  of  assistant 
mechanic,  at  $300,  effective  July  16,  1917,  was  re- 
ceived. 

Exhibits  80*,  81*,  69t,  14. 

TRANSACTION  NO.  93. 

The  bank  balance  of  estate  of  Takes  Pity  on  Them 
(No.  106)  was  transferred  to  heirs  as  follows: 


Account 

No. 

Name. 

Amount. 

2 

$706.61 

5 

706.61 

7 

706.60 

Exhibits  89,  31,  32,  33,  88,  94.  (Credit  to  "Indi- 
vidual Indian  banks,  controlling  account"  is  made  at 
close  of  month.     See  transaction  No.  179.) 

TRANSACTION  NO.  94. 

BUI  of  Fred  G.  Boyd,  amounting  to  $1.25,  for  re- 
pairing typewriter  (bill  No.  5),  was  paid. 

Exhibits  56t,  87,  17,  121.' 

July  14. 
TRANSACTION  NO.  95. 

BUI  No.  103  for  $18  was  rendered  against  W.  J. 
McLean  and  No.  104  for  $7.40  against  C.  W.  Hunt 
for  subscriptions  to  school  paper  and  for  sundry  press 
job  work. 

Exhibits  132*,  131*,  111,  109. 

TRANSACTION  NO.  96. 

Requisitions  41  to  46,  covering  issues  from  stores, 
were  received  from  storekeeper. 

Exhibits  120*,  102*,  114  to  119,  inclusive. 
TRANSACTION  NO.  97. 

Bill  of  Rudolph  &  Smith  for  plaster,  etc.  (bLU  No.  1), 
amounting  to  $14.40,  was  paid. 

Exhibits  56t,  57t,  87,  79,  74t,  22,  121. 

July  16. 
TRANSACTION  NO.  98. 

Four  lumber  wagons  were  received  by  transfer  from 
Eastern  Agency,  agreed  transfer  value  $50  each. 

(For  illustration  of  encumbrance  entries  for  trans- 
actions of  this  cjass,  see  transaction  No.  17.) 

Exhibits  130*,  128*,  129*,  126,  103*. 


TRANSACTION  NO.  99. 


Carpenter  submitted  production  report  No.  303, 
covering  charges  of  $4.75  for  repairing  White  Man 
Bear's  barn. 

Exhibits  132*,  131*,  111*,  109. 

TRANSACTION  NO.  100. 

John  Richards,  school  inspector,  submitted  travel 
expense  voucher  for  $28.30. 

Exhibit  108. 

TRANSACTION  NO.  101. 

Bill  for  $4,581.59  was  received  from  J.  B.  Bryant 
for  84  head  of  cattle. 

Exhibits  108,  103*. 

TRANSACTION  NO.  102. 

Bill  amounting  to  $7.50  was  rendered  for  board 
furnished  Emma  Golden  by  dining  room,  July  1-15, 
1917. 

Exhibits  111*,  109. 

TRANSACTION  NO.  103. 

Transportation  request  No.  1906  was  issued  for 
transportation  of  John  Richards,  school  inspector, 
from  Omaha  to  Crownor;  estimated  cost,  $7.15. 

Exhibits  107,  83*. 

TRANSACTION  NO.  104. 

Washington  journal  voucher  No.  642,  "Allotment 
of  funds,"  was  received. 

Washington  journal  voucher  No.  643,  "AUotment 
of  funds,"  was  received. 

Exhibits  28,  29,  19,  21. 

TRANSACTION  NO.  105. 

The  following  deposits  were  made  to  the  credit  of 
individual  Indians  by  checks  on  Western  National 
Bank: 


Bauk  ac- 
count No 


202 
204 
207 
210 
212 


Name. 


.MHirOKII'. 


I,:- 


Plcks  up  .\rrows 

Estate  of  Annie  Yellow  Horse. 

Charles  Yellow  Horse 

Alice  JiUiis 

Alice  Uimuing  Horse 


Amount. 


J250.  (Kl 

137.  .50 

3, 2.W.  00 

7.3.00 

.S4.62 


3,796.12 


These  funds  were  derived  from  tlie  following  sources:  ' '  • 

Special  deposits t.t,250.9» 

Individual  Indian  moneys,  leases 2X0.  no 

Individual  Indian  moneys,  miscellaneous 265. 12 

3, 795. 12 


Exhibits  34,  35,  36,  86,  25a,  90,  94*. 


73 


K  .(..I 


July  17. 


TRANSACTION  NO.  106. 


Carpenter  submitted  production  report  No.  304, 
amounting  to  $6.75,  for  making  corncrib  for  Jos. 
Crazy  Thunder. 

Exhibits  132*,  13J*,  111*,  109. 

TRANSACTION  NO.  107. 

Requisitions  47  to  54,  covering  issues  of  stores, 
were  received  from  storekeeper. 

Exhibits  120*,  102*,  114  to  119,  inclusive. 

TRANSACTION  NO.  108. 

The  sum  of  $10  was  collected  from  Samuel  Green 
for  fine  in  Indian  court. 

Exhibits  52*  to  55*,  inclusive;  50t,  84,  22,  124. 

TRANSACTION  NO.  109. 

The  sum  of  $7.50  was  collected  from  Emma  Golden 
for  board  (bill  No.  108). 

Exhibits  52*  to  55*,  inclusive;  50t,  84,  23,  124. 

TRANSACTION  NO.  110. 

Jno.  Richard's  travel  expense  voucher,  amounting 
to  $28.30  (bill  No.  12),  was  paid. 

Exhibits  56t,  87,  82*,  71t,  16,  121. 

July    18. 
TRANSACTION  NO.  111. 

Twelve  head  of  steers,  carried  as  United  States  live 
stock,  were  transferred  to  Eastern  Agency;  agreed 
transfer  value  $60  per  head. 

Exhibits  129*,  128*,  130*,  126,  103*. 

TRANSACTION  NO.  112. 

BUI  (No.  108)  for  $2.50  was  rendered  against  C.  R. 
Johns  for  flour  sold  to  him  from  stores. 

Exhibits  111*,  109,  102*. 

TRANSACTION  NO.  113. 

Bill  (No.  109)  for  $160  was  rendered  against  John 
O'Brien  for  trespass  fees. 

Exhibits  111*,  109. 

TRANSACTION  NO.  114. 

Collection  was  made  as  follows: 

0.  11.  Johns,  for  flour,  per  bill  No.  108 $2.  50 

Exhibits  52*  to  55*,  inclusive,  50t,  84,  19,  124. 

July    19. 
TRANSACTION  NO.  115. 

BiU  of  lading  No.  18876,  covering  shipment  of  hay 
press  for  Long  Tree  Falls,  was  accomplished;  esti- 
mated freight,  $24. 

Exhibits  107,  103. 


TRANSACTION  NO.  116. 

Requisitions  55  to  59,  covering  issues  from  stores, 
were  received  from  storekeeper. 
(See  note  on  transaction  No.  21.) 

Exhibits  120*,  102*,  114  to  119,  inclusive. 

July    20. 
TRANSACTION  NO.  117. 

BiU  for  $190  was  received  from  Farm  Machine  Co., 
of  Chicago,  for  hay  press  ordered  for  Long  Tree  FaUs. 

Exhibits  108,  103. 

TRANSACTION  NO.  118. 

A  list  of  Indians  winning  prizes  at  Industrial  Fair 
was  received;  total  prizes,  $132.50. 

Exhibit  108. 

TRANSACTION  NO.  119. 

i-.i|:|r.51 

BUI  No.  110,  for  $2.50  was  rendered  against  C.  W. 
Oliver  on  account  of  overpayment  of  biU  No.  7. 

Exhibits  111*,  109. 

TRANSACTION  NO.  120. 

BiU  No.  Ill,  for  $214,  was  rendered  against  Long 
Tree  Falls  for  hay  press,  complete,  sold  to  him  on 
instaUment  plan. 

Exhibits  111*,  109,  103. 

TRANSACTION  NO.  121. 

The  sum  of  $18  was  coUected  from  W.  J.  McLean 
for  subscriptions  and  job  work  (biU  No.  103). 

Exhibits  52*  to  55*,  inclusive,  SOf,  84,  23,  124. 

TRANSACTION  NO.  122. 

The  smn  of  $132.50,  prizes  at  Indian  fair  (bUl  No. 
15),  was  paid  to  sundry  Indians. 

Exhibits  56t,  87,  21,  121. 

TRANSACTION  NO.  123. 

A  check  for  $25  was  drawn  against  bank  account  of 
Comes  Last  (No.  9)  for  allowance. 

i  .*8'-:r  ,♦( 

'V:f.i\r  July  21.- 

TRANSACTION  NO.  124. 


Exhibits  88,  94*. 


Bill  No.  13,  from  John  B.  Bryant,  for  beef  furnished, 
was  i)aid:  ,     > 

For  agency f rtjTtrv*.'.^«  .•  -nT. $4, 342.  88 

For  boarding  school 62.  50 

4, 405. 38 

Exhibits  57*,  56t,  87,  82*,  71t,  72t,  16,  17,  121. 


74 


TRANSACTION  NO.  125. 

Sundry  Indians  were  paid  for  290  cords  wood,  at  $7 
per  cord  (bill  No.  16). 

For  agency,  80  cords  at  $7 $560.  00 

For  boardiDg  school,  210  cords  at  $7 1,  470. 00 

2,030.00 

Note. — It  will  be  observed  that  this  purchase  is  charged  against 
the  incumbrance  at  $8  per  cord,  the  price  at  which  the  estiniat  e 
was  originally  made. 

Exhibits  56t,  87,  82*,  71 1,  72t,  16,  17,  121. 

July    23. 
TRANSACTION  NO.  126. 

Requisitions  60  to  63,  covering  issues  of  stores, 
were  received  from  storekeeper. 

Exhibits  120*,  102*,  114  to  119,  inclusive.  (See 
note  on  transaction  No.  21.) 

TRANSACTION  NO.  127. 

Requisitions  A-9  to  A-13,  covering  issues  of  local 
products,  were  received  from  storekeeper. 

Exhibits  120*,  102*,  112,  113. 

July    24. 
TRANSACTION  NO.  128. 

A  deposit  of  $125  was  made  in  Western  National 
Bank. 

Exhibits  85*,  84,  86. 

TRANSACTION  NO.  129. 

The  sum  of  $80  was  collected  from  J.  A.  Lee,  for 
lease,  account  of  Picks  up  Arrows. 

Exhibits  52*  to  55*,  inclusive,  SOf ,  84,  25a. 

TRANSACTION  NO.  130. 

The  sum  of  $7.50  was  collected  from  Oliver  Twist, 
for  fine  imposed  by  the  Indian  court. 

Exhibits  52*  to  55*,  inclusive,  50t,  84,  22,  124. 

July    25. 
TRANSACTION  NO.  131. 

A  sundry  lot  of  groceries  was  received  by  transfer 
from  Crownor  irrigation  project;  agreed  transfer 
value,  $700. 

'.    (For  illustration  of  encumbrance  entries  for  transac- 
tions of  this  class,  see  transaction  No.  17.) 

Exhibits  130*,   128*,   129*,   126,   102.* 

TRANSACTION  NO.  132. 

Gasoline  was  ordered  from  J.  O.  Parks  at  a  cost  of 
$8.25. 

Exhibits  78*,  79*,  72t,  17. 

TRANSACTION  NO.  133. 
H.  M.  Zile  was  paid  $115  for  digging  well  (bill  No. 
17). 
Exhibits  56t,  87,  82*,  6  It,  5,  121. 


July  26 


TRANSACTION  NO.  134. 


Holstein  bull  was  reported  dead;  carried  in  United 
States  live  stock  account  at  $70. 

Exhibits  133,  103*. 

TRANSACTION  NO.  135. 

One  rotary  duplicator  was  ordered  from  Omaha 
OflSce  Supply  Co.  at  a  cost  of  $40. 

Exhibits  78*,  79*,  74t,  22. 

TRANSACTION  NO.  136. 

Washington  Journal  voucher  No.  712,  for  advance 
of  funds  amounting  to  $12,500,  was  received. 

Exhibits  30,  87,  21. 

TRANSACTION  NO.  137. 

The  sum  of  $20  was  paid  A.  M.  Haines  for  maga- 
zines, etc.  (bill  No.  11). 

Exhibits  57*,  56t,  87,  79*,  75t,  23,  121. 

TRANSACTION  NO.  138. 

Payments  amounting  to  $726.32  were  made  to 
sundry  Indians  for  transportation  of  supplies  (bill 
No.  18). 

Exhibits  56t,  87,  82*,  72t,  17,  121. 

July  27 
TRANSACTION  NO.  139. 

Bill  No.  112,  for  $12,  was  rendered  for  subsistence 
supplies  sold  from  stores  to  Alexander  Hidl,  lease 
clerk. 

Exhibits  HI*,  109,  102*. 

TRANSACTION  NO.  140. 

Bill  No.  113,  for  $23.65,  was  rendered  against 
Council  Fire  for  one  stove  furnished  him  from  stores. 

Exhibits  HI*,  109,  102*. 

TRANSACTION  NO.  141. 

Kindergarten  supplies  costing  $42.31  were  oi-dered 
from  M.  O.  Fred. 

Exhibits  78*,  79*,  71t,  16. 

TRANSACTION  NO.  142. 

The  simri  of  $30  was  collected  from  Long  Tree 
Falls  for  part  payment  on  hay  press  (bill  No.  111). 

Exhibits  52*  to  55*,  inclusive^  50t,  84,  19,  124. 
TRANSACTION  NO.  143. 

The  sum  of  $2.50  was  collected  from  C.  W.  Oliver 
for  reftmd  of  overpayment  on  voucher  No.  5,  first 
quarter,  1918  (bill  No.  110). 

Exhibits  52*  to  55*,  inclusive,  50t,  84,  23,  124. 


75 


TRANSACTION  NO.  144. 

Check  No.  206,  for  $1,250,  was  drawn  against  bank 
account  of  Alfred  Yellow  Horse  in  favor  of  J.  Schneider 
in  payment  for  house. 

Exhibits  90,  94*. 

TRANSACTION  NO.  145. 

Bill  of  lading  No.  11498,  covering  shipment  of  sup- 
pUes  from  Bismarck  to  Crownor,  was  accomplished; 
estimated  freight  charges,  $6. 

Exhibit  107. 

TRANSACTION  NO.  146. 

During  severe  thunderstorm  the  barn  on  the  school 
farm  was  strack  by  lightning  and  burned.  It  was 
carried  in  accounts  as  "United  States  buildings  and 
plant"  at  $525.  Approximately  20  tons  of  aKalfa 
stored  in  bam  and  carried  in  account  as  "Local 
products,"  at  $10  per  ton,  was  also  lost. 

Exhibits  133,  102*,  103*. 

July  28. 

TRANSACTION  NO.  147. 

Requisitions  A-14  to  A-15,  covering  issues  of  local 
products,  were  received  from  storekeeper. 

Exhibits  120*,  102*,  112,  113. 

TRANSACTION  NO.  148. 

Auto  tires  costing  $62  were  ordered  from  Robert 
Curtis. 

Exhibits  78*,  79*,  70t,  15. 

TRANSACTION  NO.  149. 

Office  supphes  costing  $46.80  were  ordered  from 
J.  V.  Bond  &  Co. 

Exhibits  78,  79,  72 1,  17. 

TRANSACTION  NO.  150. 

A  deposit  of  $200  was  made  in  Western  National 
Bank. 

Exhibits  85*,  84,  86. 

TRANSACTION  NO.  151. 

Trespass  fees  as  follows  were  collected  from  Jno. 
O'Brien  (bill  No.  109): 

Miscellaneous  receipts,  class  3 $100.00 

Miscellaneous  receipts,  class  4,  agency 60.00 


TRANSACTION  NO.  153. 

Pocock  Co.  submitted  a  bill  amounting  to  $655  for 
construction  of  porches  at  agency. 

Exhibits  108,  103*. 

TRANSACTION  I^O.  154. 

Requisitions   64   to   70,   covering  issues  of  stores, 
were  received  from  storekeeper. 
(See  note  on  transaction  No.  21.) 
Exhibits  120*,  102*,  114  to  119,  inclusive. 

TRANSACTION  NO.  155. 

Notice  was  received  of  establishment  of  position  of 
assistant  cook,  at  $300,  and  of  promotion  of  matron 
from  $600  to  $660. 

Exhibits  80*,  81*,  71t,  16. 

TRANSACTION  NO.  156. 

Cylinder  oil  costing  $12.60  was  ordered  from 
Lee  &  Brentwood. 

Exhibits  78*,  79*,  73t,  21. 

TRANSACTION  NO.  157. 
Pocock   Co.   was    paid   $655   for    construction    of 
sleeping  porches  (bill  No.  19). 

Exhibits  56t,  87,  82*,  71t,  16,  121. 

July  31. 
TRANSACTION  NO.  158. 

The  Washington  office  advised  that  the  following 
bills  of  lading  were  paid  in  the  amounts  stated: 

No.  13286 18-75 

No.  12375 15.50 

No.  11482 --  8.00 

No.  11476 6.50 

No.  12782 - ;- 4.20 

No.  12396 4.40 

No.  12787 2. 50 

49.85 

See  Exhibit  98  for  amount  of  liability  taken  up  and 
consequent  adjustment  to  be  made. 

Exhibits  122,  121. 

TRANSACTION  NO.  159. 

The  Washington  office  advised  that  the  following 
transportation  requests  were  paid  in  the  amounts  stated : 


Exhibits  52  to  55,  inclusive,  84,  20,  22,  124. 


July  30. 


TRANSACTION  NO.  152. 


Five  stoves,  complete,  were  transferred  to  South- 
ern Agency  from  stores;  agreed  transfer  value,  $110. 

(For  illustration  of  encumbrance  entries  for  trans- 
actions of  this  class  see  transaction  No.  17.) 
Exhibits  129*,  128*,  130*,  126,  102*.. 


No.  1800 12.60' 

No.  1801 13.75 

No.  1802 10.50, 

No.  1903 2.00 

No.  1904 2.00 

No.  1804 4.70 

No.  1805 4.70 


Western  Agency  3  per  cent  fund,  No.  420. 

Education,  Sioux  Nation,  S.D. ,  1917,  No.202. 

Surveying  and  allotting  Indian  reservations 
(Reimbursable)  No.  A12. 


40.25 


(See  Exhibits  98  and  107  for  amounts  taken  up  as 
liabilities  and  consequent  adjustments  onregisterNo.  7.) 
Exhibits  123,  121,  83,  82,  61t,  62t,  63t,  5,  6,  8. 


in 


TRANSACTION  NO.  160, 

An  interunit  transfer  voucher  covering  pro  rata 
charges  of  $80  for  handhng  supply  contracts,  etc.,  was 
received  from  the  Washington  local  office. 

Exhibits  130*,  128*,  129*,  126. 

TRANSACTION  NO.  161. 

Charges  of  $33  for  work  done  by  the  sundry  job 
department  in  making  dump  carts  were  billed  by 
interunit  transfer  voucher  to  Crownor  irrigation  pro- 
ject. 

Exhibits  132*,  131*,  129*,  128*,  130*,  126. 

TRANSACTION  NO.  162. 

Dairymen  submitted  production  reports  for  milk  and 
butter  furnished  sundry  employees  as  follows : 

No.  1— A.  B.  Molzaw,  234  quarts  (bill  No.  114) $11.20 

No.  2— W.  R.  Paul,  52  quarts  (bill  No.  116) 2. 60 

No.  3— M.  B.  Spurrier,  102  quarts  (bill  No.  116) 6. 10 

No.  4— R.  J.  Parsons,  53i  quarts  (bill  No.  117) 2. 67 

No.  5— J.  B.  Marble,  2  quarts  (bill  No.118) 10 

No.  6— J.  W.  Vanzant,  90  quarts  (bill  No.  119) 4.50 

No.  7 — Dining  room,  480  quarts  for  transfer 24. 00 

No.  8— Stores,  500  pounds  butter  for  transfer 150. 00 

Exhibits  132*,  131*,  111*,  109  apply  to  Nos.  1  to  6, 
inclusive. 

Exhibits  132*,  131*,  127,  102*  apply  to  Nos.  7  and  8. 

TRANSACTION  NO.  163. 

Foreman  of  school  farms  and  gardens  submitted 
production  reports  as  foUows: 
For  transfer  of  charges  — 

No.  101 — 10  bushels  potatoes  furnished  dining  room..  $10.00 

No.  102 — Sweet  com  furnished  dining  room 4. 70 

No.  103 — Garden  truck  furnished  hospital 8. 75 

Exhibits  132*,  131*,  127. 

For  collection — 

No.  104— Garden  truck  furnished  C.  W.  Truckee  (bill 

No.  120) $10. 50 

No.  105— Garden  truck  furnished  F.  H.  Wallace  (bill 
No.  121) 8.10 

Exhibits  132,  131,  111*,  109. 

TRANSACTION  NO.  164. 

Blacksmith  submitted  production  reports  for  col- 
lection : 

No.  201— Repairing  wagon,  J.  Hornbeck  (bill  No.  122) $0. 60 

No.  202— Shoeing  horses,  Frank  Sits  Poor  (bill  No.  123) 1. 50 

No.  203— Fixing  wagon  brake,  Running  Horse  (bill  No.  124) .  .  25 

No.  204— Shoeing  horses,  Sam  Few  Tails  (bill  No.  125) 2. 00 

No.  205— Welding  brake  beam,  Chasing  Hawk  (bill  No.  126) .  1.  75 

No.  206— Repairing  reaper,  Thos.  Gra.s8  (bill  No.  127) 6.00 

No.  207— Shoeing  horses,  Luke  Big  Turnip  (bill  No.  128) . .  1. 80 
No.  208 — Shoeing  and  repair  work,  Thos.  Plenty  Bear  (bill 

No.  129) 5. 65 


Exhibits  132*,  131*,  111*,  109,  110. 


Blacksmith  submitted  production  reports  for  trans- 
fer of  charges : 

No.  209 — Repairing  wagon.  Lone  Bear $1. 50 

No.  210 — Making  wheelbarrow  for  agency 2. 50 

No.  211 — Repairing  eaves  for  school  building 8. 00 

No.  212 — Dressing  drills  for  road  construction 11. 00 

Exhibits  132*,  131*,  127,  103*. 

TRANSACTION  NO.  165. 

Carpenter  submitted  production  reports  as  follows: 

No.  305 — Making  desk  for  agency  office $10. 00 

No.  306 — Rebuilding  White  Face's  wagon  for  transfer  of 

charges 5. 00 

No.  307 — Making  repairs  to  shelves  in  office. 7. 50 

Exhibits  132*,  131,  127,  103*. 

TRANSACTION  NO.  166. 

Stable  foreman  submitted  production  reports  for 
transfer  of  charges  as  f oUows : 

No.  401 — Horses  furnished  superintendent  during  July $18. 00 

No.  402 — Teams  for  road  construction 80. 00 

No.  403 — Teams  for  scrapers  on  grounds 6. 00 

No.  404— Teams  for  dairy 3. 00 

No.  405 — Teams  for  plowing  gardens 1. 50 

Exhibits  132,  131,  127. 

TRANSACTION  NO.  167. 

Laundry  foreman  submitted  production  reports  for 
transfer,  as  follows: 

No.  501— Laundering  1,100  pieces  for  dormitory $33.  00 

No.  502 — Laundering  500  pieces  for  hospital 15. 00 

No.  503 — Laundering  80  pieces  for  agency  office 2. 40 

No.  504 — Laundering  1 ,200  pieces  for  dining  room 36. 00 

Exhibits  131*,  127.      . 

TRANSACTION  NO.  168. 

Foreman  of  road  construction  submitted  production 
report  No.  601,  amounting  to  $608.75,  covering  com- 
pletion of  culvert. 

Exhibits  132*,  131,  127,  103*. 

TRANSACTION  NO.  169. 

Chas.  Hawkeye  submitted  claim  of  $7  for  hire  of  his 
horse  by  alloting  agent. 

Exhibit  108. 

TRANSACTION  NO.  170. 

Crownor  stables  submitted  l)ills  amo\mting  to  $104 
for  Uvery  used  by  surveyors. 

Exhibit  108. 

TRANSACTION  NO.  171. 

Bill  No.  130,  amounting  to  $7.50,  was  rendered 
against  Emma  Golden  for  board  at  dining  room, 
July  16  to  31,  1917. 

Exhibits  111*,  110. 


^f 


TRANSACTION  NO.  172. 

Bills  were  rendered  as  follows: 

No.  131,  against  J.  C.  Brent,  for  sale  of  tribal  timber 

No.  132,  against  Richard  White,  for  heirship  fees 

No.  133,  against  George  White,  for  heirship  fees 

No.  134,  against  Jennie  White,  for  heirship  fees 

Exhibits  111*,  110,  103*. 


$8, 698. 00 
5.00 
5.00 
6.00 


TRANSACTION  NO.  173. 

Time  books  for  July,  showing  salaries  and  wages 
earned  amounting  to  $11,193.30,  were  received  from 
all  foremen. 

Exhibits  106,  105. 

TRANSACTION  NO.  174. 

Butchei'  submitted  a  report  of  live  stock  slaughtered, 
showing — 

5  head  of  cattle,  carried  aa  United  States  live  stock, 
furnished  as  beef  for  dining  room  and  kitchen;  book 
value ^ $200.00 

24  head  of  cattle  slaughtered  from  tribal  herd  for  dis- 
tribution among  individual  Indians,  book  value 1, 200. 00 

Exhibits  134,  103*. 

TRANSACTION  NO.  175. 

Notice  was  received  from  Washington  of  settlement 
of  transfer  voucher  for  one  team  of  mules  from  South- 
ern Agency,  per  journal  voucher  19. 

Exhibits  49,  82*,  70t,  15. 

TRANSACTION  NO.  176. 

Collections  were  made  as  follows : 

Richard  White,  heirship  fees  (bill  No.  132) $5. 00 

J.  C.  Brent,  tribal  timber  (bill  No.  131) 8,698.00 

Jos.  Red  Eye,  fine,  Indian  court 20. 00 

Brooks  Wounded  Head,  work  done  by  carpenter  shop 

(bill  No.  100) 3.50 

Exhibits  52*  to  55*, inclusive,  50t,  84,  18,  20,  22,  124, 
125. 

TRANSACTION  NO.  177. 

A  deposit  of  funds  was  m9,de  to  credit  of  the  United 
States  per  journal  voucher  No.  8. 

Exhibits  37,  38,  86,  2,  3,  4,  5,  18,  19,  20,  23. 

TRANSACTION  NO.  178. 

Pupils'  receipts  and  journal  voucher  were  received 
from  pupils'  cashier  showing  payment  to  pupils  from 
petty  cash  fund  of  $187.50.  A  check  for  this  amotmt 
was  drawn  to  reimburse  fund.' 

Exhibits  39,  84,  87. 

TRANSACTION  NO.  179. 

Individual  Indian  bank  bookkeeper  submitted 
journal  voucher  No.  10  showing  checks  drawn  aggre- 
gating $4,449.67. 

Exhibits  88  to  .92,  40,  25a, 


TRANSACTION  NO.  180, 

A  lease  payment  amounting  to  $7,342.31  was  made 
to  sundry  Indians. 

Exhibits  86,  41,  25a. 

TRANSACTION  NO.  181. 

Notice  was  received  from  Western  National 
Bank  of  interest  credit  of  $340.62  on  disbursing 
officer's  official  account  for  period  January  1  to  June 
30,  1917. 

Exhibits  42,  86,  20,  125. 

TRANSACTION  NO.  182. 

Notice  was  received  from  Stockgrowers  National 
Bank  of  interest  credit  of  $242.31  on  individual  Indian 
accounts   for   period   January    1    to   Jxme   30,    1917. 

Exhibits  42,  25a,  90,  94*. 

TRANSACTION  NO.  183. 

It  was  found  that  voucher  No.  7,  fii-st  quarter,  1918, 
was  properly  payable  from  "Miscellaneous  receipts, 
class  4,  Agency,"  instead  of  from  "Western  Agency 
3  per  cent  fund." 

Exhibits  43,  17,  22. 

TRANSACTION  NO.  184. 

It  was  fovmd  that  one  steer  sold  for  $62.50  per 
official  receipt  No.  10  was  property  of  boarding  school 
and  was  carried  on  the  fixed  property  card  at  $50. 
Proceeds  should  have  been  taken  up  as  "Miscella- 
neous receipts,  class  4,  boarding  school,"  instead  of  as 
"Individual  Indian  moneys." 

Exhibits  44,  84,  23,  25a,  125,  103*. 

TRANSACTION  NO.  185. 

Notice  was  received  from  Washington  office  of 
transfer  of  balances  of  permanent  appropriations  from 
1917  to  1918  account  as  follows: 

Western  Agency,  3  per  cent  fund $1, 644.  22 

Indian  Moneys,  Proceeds  of  Labor,  Western  Indians 3, 067. 40 

Exhibits  45,  6,  7,  17,  21. 

TRANSACTION  NO.  186. 

Washington  journal  voucher  No.  942,  covering  with- 
drawal of  allotments,  was  received. 

Exhibits  46,  2,  3,  4,  5. 

TRANSACTION  NO.  187. 

A  deposit  of  $8,703  was  made  in  Western  National 
Bank. 

Exhibits  85,*  84,  86. 


?9 


TRANSACTION  NO.  188, 

Salaries  and  wages  were  paid  as  follows: 

Regular: 

Surveying  and  allotting  Indian  reservations  (reim- 
bursable) (encumbrance  No.  1012) $500. 00 

Industrial  work  and  care  of  timber,  1918  (encum- 
brance No.  1024) 585.00 

'     Pay  of  Indian  police,  1918  (encumbrance  No.  1036).         646. 66 
'    , ;  Pay  of  judges  Indian  courts,  1918  (encumbrance  No. 

1048) 21.00 

Determining  heirs  of  deceased  Indian  allottees,  1918 

(encumbrance  No.  1060) 160.00 

Support  of  Sioux  of  different  tribes;  employees,  etc., 

S.  Dak.,  1918  (encumbrance  No.  1072) 1, 270. 00 

Education   Sioux   Nation,  S.    Dak.,  1918  (encum- 
brance No.  1084) 3,480.00 

Irregular: 

Indian  school  and  agency  buildings,  1918  (encum- 
brance No.  1096) 1, 538. 00 

Support  of  Sioux  of   different  tribes;  subsistence 
and  civilization,  8.  Dak.,  1918 — 

Encumbrance  No.  1097 $2,050.00 

Encumbrance  No.  1098 370. 34 

Encumbrance  No.  1099 243. 30 

2, 663.  64 


Education,   Sioux  Nation,  S.  Dak.,  1918  (encum- 
brance No.  1108).... 


TRANSACTION  NO.  192. 


149.00 


11, 013. 30 

Exhibits  56,*  87,  80,  63t  to  71t,  inc.,  8  to  16  inc.,  121. 

TRANSACTION  NO.  189. 

The  following  per  capita  payments  to  Indians  were 
made: 

Miscellaneous  receipts,  class  2 $3,  335.  50 

Indian  moneys,  proceeds  of  labor.  Western  Indians 13, 340. 00 

16, 675.  50 
Exhibits  56,t  87,  19,  21,  121. 

TRANSACTION  NO.  190. 

Traveling  expense  voucher  of  J.  G.  Brown,  school 
supervisor  traveling  from  the  central  office)  was  paid; 
amoimt,  $42.31. 

Exhibits  56,t  87,  9. 

Note. — ^The  office  at  which  such  expenses  are  paid  will  make 
claim  on  the  central  office  for  reimbursement  of  allotment  in  the 
amount  of  the  payment.  As  these  transactions  will  probably  be 
infrequent,  no  form  has  been  provided  on  which  such  claims  will 
be  prepared.  A  letter  setting  forth  the  facts  will  be  sufficient. 
The  central  oflBce  will  notify  the  field  of  an  additional  allotment  of 
funds.    (See  Exhibit  26.) 

TRANSACTION  NO.  191. 

Notice  was  received  from  Washington  of  payment 
of  bUl  of  Johns  Shoe  Co.  for  $300,  shoes  shipped  on 
annual  estimate  contract. 

Exhibit  121. 


Washington  journal  voucher  No.  994,  advising  of 
payment  of  June,  1917,  salary  of  C.  R.  Johns  (baker), 
amounting  to  $30,  was  received. 

Exhibits  48,  80,*  61,t  5,  121. 


TRANSACTION  NO.  193. 


Shipment  of  provisions  on  annual  contract  was  re- 
ceived from  Swift  &  Co.,  with  their  invoice  for  $1,000. 
Exhibits  108,  102.* 


TRANSACTION  NO.  194. 

All  registers  were  closed,  as  explained  in  paragraphs 
350  to  362,  inclusive,  of  the  text;  postings  were  made 
to  recap.,  as  explained  in  paragraphs  363  to  366,  in- 
clusive; and  to  cost  ledger,  as  explained  in  paragraphs 
370  to  374,  inclusive. 

TRANSACTION  NO.  195. 

The  net  total  of  the  cost  account  "Indirect  supplies 
cost"  (cost  ledger  account  No.  30,  Exhibit  165)  was 
found  to  be  $996.64.  This  amount  was  entered  on 
register  No.  12  and  the  posting  of  that  register  was 
completed. 

Exhibit  134. 

TRANSACTION  NO.  196. 

Monthly  reports  were  prepared  for  the  Washington 
office,  as  explained  in  paragraphs  375  to  383,  inclusive, 
of  the  text. 

Exhibits  173  to  178,  inclusive. 

TRANSACTION  NO.  197. 

The  appropriation  ledgers,  cashbook,  and  check  reg- 
isters were  closed  by  ruling  columns  and  bringing  down 
net  balances  as  shown  by  Exhibits  2  to  25a,  84,  and  86 
to  92. 

TRANSACTION  NO.  198. 

A  monthly  trial  balance  of  the  appropriation  ledger 
was  prepared  for  the  Washington  office,  as  explamed 
in  paragraphs  101  to  110,  inclusive,  of  the  text. 

Exhibits  76,  76a,  and  76b. 

TRANSACTION  NO.  199. 

Eeports  of  unliquidated  encumbrances  were  pre- 
pared for  the  Washington  office,  as  explained  in  para- 
graph 101  (d)  of  the  text. 

Exhibit  77. 


EXHIBITS 


(79) 


061 


LIST  OF  EXHIBITS.    ' 


1.  Trial  balance  of  appropriation  ledger  (June). 

2.  Appropriation  ledger,  account  No.  22. 

3.  Appropriation  ledger,  account  No.  31. 

4.  Appropriation  ledger,  account  No.  200. 

5.  Appropriation  ledger,  account  No.  202. 

6.  Appropriation  ledger,  account  No.  420. 

7.  Appropriation  ledger,  account  No.  826. 

8.  Appropriation  ledger,  account  No.  A12. 

9.  Appropriation  ledger,  account  No.  A20. 

10.  Appropriation  ledger,  account  No.  A22. 

11.  Appropriation  ledger,  account  No.  A31. 

12.  Appropriation  ledger,  aceount  No.  A32. 

13.  Appropriation  ledger,  account  No.  A35. 

14.  Appropriation  ledger,  account  No.  A200. 

15.  Appropriation  ledger,  account  No.  A201. 

16.  Appropriation  ledger,  account  No.  A202. 

17.  Appropriation  ledger,  account  No.  A420. 

18.  Appropriation  ledger,  account  No.  500. 

19.  Appropriation  ledger,  account  No.  501. 

20.  Appropriation  ledger,  account  No.  824. 

21.  Appropriation  ledger,  account  No.  A825. 

22.  Appropriation  ledger,  account  No.  826. 

23.  Appropriation  ledger,  account  No.  828. 

24.  Appropriation  ledger,  account  No.  830. 

25.  Appropriation  ledger,  individual  trust  fund  section,  account 

1203. 
25a.  Appropriation  ledger,  individual  trust  fund  section,  accounts 
1200-1202,  1204,  1205. 

26.  Allotment  of  funds. 

27.  Advance  of  funds. 

27a.  Advance  of  funds,  reverse  side. 

28.  Allotment  of  funds. 

29.  Allotment  of  funds. 

30.  Advance  of  funds. 

31.  Transfers   between    individual   Indian    bank   accounts,    bank 

copy. 

32.  Transfers  between  individual   Indian-  bank  accounts,   appro- 

priation ledger  clerk's  copy. 

33.  Transfers    between   individual    Indian    bank    accounts,    indi- 

vidual Indian  bank  clerk's  copy. 

34.  Deposits  to  credit  of  individual  Indians,  bank  copy. 

35.  Deposits  to  credit  of  individual  Indians,  appropriation  ledger 

clerk's  copy. 

36.  Deposits  to  credit  of  individual   Indians,  individual   Indian 

bank  clerk's  copy. 

37.  Deposit  of  funds  to  credit  of  United  States,  field  copy. 

38.  Deposit  of  funds  to  credit  of  United  States,  central  office  copy. 

39.  Journal   voucher  (miscellaneous),   report    of    payments  made 

by  pupils'  cashier. 

40.  Journal    voucher    (miscellaneous),    report   of   payments    from 

individual  Indian  bank  accounts. 

41.  Journal  voucher  (miscellaneous),  report  of  lease  payments. 

42.  Journal  voucher   (miscellaneous),  interest  credits  on  official 

and  individual  Indian  bank  accounts. 

43.  Journal    voucher    (miscellaneous),    adjustment   of    appropria- 

tions account  error  in  disbursements. 

44.  Journal    voucher    (miscellaneous),    adjustment   of    appropria- 

tions account  error  in  collections. 

45.  Journal  voucher  (miscellaneous),  transfer  of  disbursing  offi- 

cer's balances  from  prior  years. 


46.  Withdrawal  of  allotment. 

47.  Submission  of  claim  for  Washington  payment. 
18.  Notice  of  claim  payment,  miscellaneous. 

49.  Journal   voucher    (miscellaneous),    adjustment   of    appropria- 

tions account  transfer  of  property. 

50.  Schedule  of  official  receipts. 

51.  Instructions  to  appear  on  cover  of  official  receipt  book. 

52.  Official  receipt,  payer's  copy. 

53.  Official  receipt,  auditor's  copy. 

54.  Official  receipt,  central  office  copy. 

55.  Official  receipt,  field  office  copy. 

56.  Schedule  of  disbursement  vouchers. 

57.  Disbursement  voucher. 

58.  Abstract  of  encumbrance  record,  appropriation  No.  22. 

59.  Abstract  of  encumbrance  record,  appropriation  No.  31. 

60.  Abstract  of  encumbrance  record,  appropriation  No.  200. 

61.  Abstract  of  encumbrance  record,  appropriation  No.  202. 

62.  Abstract  of  encumbrance  record,  appropriation  No.  420. 

63.  Abstract  of  encumbrance  record,  appropriation  No.  A12. 

64.  Abstract  of  encumbrance  record,  appropriation  No.  A20. 

65.  Abstract  of  encumbrance  record,  appropriation  No.  A22. 

66.  Abstract  of  encumbrance  record,  appropriation  No.  A31. 

67.  Abstract  of  encumbrance  record,  appropriation  No.  A32. 

68.  Abstract  of  encumbrance  record,  appropriation  No.  A35. 

69.  Abstract  of  encumbrance  record,  appropriation  No.  A200. 

70.  Abstract  of  encumbrance  record,  appropriation  No.  A201. 

71.  Abstract  of  encumbrance  record,  appropriation  No.  A202. 

72.  Abstract  of  encumbrance  record,  appropriation  No.  A420. 

73.  Abstract  of  encumbrance  record,  appropriation  No.  A825. 

74.  Abstract  of  encumbrance  record,  appropriation  No.  826. 

75.  Abstract  of  encumbrance  record,  appropriation  No.  828. 

76.  Trial  balance  of  appropriation  ledger  (July). 
76a.  Trial  balance  of  appropriation  ledger  (July). 
76b.  Trial  balance  of  appropriation  ledger  (July). 

77.  Report  of  unliquidated  encumbrances. 

78.  Purchase  order,  vendor's  copy. 

79.  Purchase  order,  appropriation  ledger  clerk's  copy. 

80.  Miscellaneous  encumbrance  record,  July  salaries. 

81.  Miscellaneous  encumbrance  record,  August  to  June  salaries. 

82.  Miscellaneous  encumbrance  record,  travel  expenses. 

83.  Memorandum  of  transportation  requests  issued. 

84.  Cash  book. 

85.  Remittance  register. 

86.  Check  register,  local  depositary. 

87.  Check  register,  United  States  Treasury. 

88.  Indi\Tidual   Indian  check  register,  City  Trust  Co.,   Crownor, 
S.  Dak. 

89.  Individual  Indian  check  register,  First  National  Bank,  Rock- 
ville,  S.  Dak. 

90.  Individual    Indian    check    register,    Stockgrowers    National 
Bank,  Twining  City,  Nebr. 

91.  Individual    Indian   check   register.   Citizens   National  Bank, 
Parkville,  S.  Dak. 

92.  Individual  Indian  check  register.  First  National   Bank,   De- 
troit, S.  Dak. 

93.  Individual  Indian  check  register,  full  sheet. 

94.  Individual  Indian  account  ledger. 

95.  Register  of  guaranty  deposits. 
98.  Receipt  for  returned  guaranty  deposits. 
97.  Register  1. — Register  of  salaries  and  wages  earned,  June. 

(80) 


81 


98.  Register  2. — Register  of  freight  and  transportation  payable, 

June. 

99.  Register  3. — Register  of  bills  received,  June. 

100.  Register  4. — R^;ister  of  bills  rendered,  June. 

101.  Register  12. — Register  of  miscellaneous  transactions,  June. 

102.  Group  of  stores  cards. 

103.  Group  of  fixed  property  cards. 

104.  Recapitulation  of  registers,  June. 

105.  Register  1. — Register  of  salaries  and  wages  earned,  July. 
lOG.  Time-boolc  sheet. 

107.  Register  2. — Register  of  freight  and  transportation  payable, 

July. 

108.  Register  3. — Register  of  bUls  received,  July. 

109.  Register  4. — Register  of  bills  rendered,  July  (first  page). 

110.  Register  4. — Register  of  bills  rendered,  July  (second  page). 

111.  Group  of  bills  for  money  due. 

112.  Register  5. — ^Register  of  storehouse  issues  (A) — local  products, 

July. 

113.  Register  6. — Register  of  storfehouse  issues  (B) — local  products, 

July. 

114.  Register  5. — Register  of  storehouse  issues  (A) — stores,  July. 

115.  Register  6. — Register  of  storehouse  issues  (B) — cost  accounts 

1  to  7,  July. 

116.  Register  6. — Register  of  storehouse 

8  to  12,  July. 

117.  Register  6. — Register  of  storehouse 

13  to  18,  July. 

118.  Register  6. — Register  of  storehouse 

19  to  28,  July. 

119.  Register  6. — Register  of  storehouse  issues  (B) — cost  accounts 

29  to  37,  July. 

120.  Group  of  requisitions  for  stores,  July. 

121.  Register  7. — Register  of  disbursement  vouchers,  July. 

122.  Notice  of  bills  of  lading  and  transportation  requests  paid. 

123.  Notice  of  bills  of  lading  and  transportation  requests  paid. 

124.  Register  8. — Register  of  collection  vouchers  (first  page),  July. 

125.  Register  8. — Register  of  collection  vouchers  (second  page), 

July. 

126.  Register  9. — Register  of  transfers  between  units,  July. 

127.  Register  10. — Register  of  transfers  of  costs,  July. 

128.  Interunit  transfer  voucher  (original),  July. 

129.  Interunit  transfer  voucher  (duplicate),  July. 

130.  Interunit  transfer  voucher  (triplicate),  July. 

131.  Group  of  production  reports. 

132.  Group  of  job  orders. 

133.  Register  11. — Register  of  property  dropped,  July. 

134.  Register  12. — Register  of  miscellaneous  transactions,  July. 

5868—17 6 


issues  (B) — cost  accounts 
issues  (B) — cost  accounts 
issues  (B) — cost  accounts 


135.  Cost  ledger  (full  page),  feature  No.  1. 

136.  Cost  ledger  (insert  sheet). 

137.  Cost  ledger,  feature  No.  2. 

138.  Cost  ledger,  feature  No.  3. 

139.  Cost  ledger,  feature  No.  4. 

140.  Cost  ledger,  feature  No.  5. 

141.  Cost  ledger,  featiu-e  No.  6. 

142.  Cost  ledger,  featiire  No.  7. 

143.  Cost  ledger,  feature  No.  8. 

144.  Cost  ledger,  feature  No.  9. 

145.  Cost  ledger,  feature  No.  10. 

146.  Cost  ledger,  feature  No.  11. 

147.  Cost  ledger,  feature  No.  12. 

148.  Cost  ledger,  feature  No.  13. 

149.  Cost  ledger,  feature  No.  14. 

150.  Cost  ledger,  feature  No.  15. 

151.  Cost  ledger,  feature  No.  16. 

152.  Cost  ledger,  feature  No.  17. 

153.  Cost  ledger,  feature  No.  18. 

154.  Cost  ledger,  feature  No.  19. 
165.  Cost  ledger,  feature  No.  20. 

156.  Cost  ledger,  feature  No.  21. 

157.  Cost  ledger,  feature  No.  22. 

158.  Cost  ledger,  feature  No.  23. 

159.  Coat  ledger,  feature  No.  24. 

160.  Cost  ledger,  feature  No.  25. 

161.  Cost  ledger,  feature  No.  26. 

162.  Cost  ledger,  feature  No.  27. 

163.  Cost  ledger,  feature  No.  28. 

164.  Cost  ledger,  feature  No.  29. 

165.  Cost  ledger,  feature  No.  30. 

166.  Cost  ledger,  feature  No.  31. 

167.  Cost  ledger,  feature  No.  32. 

168.  Cost  ledger,  feature  No.  33. 

169.  Cost  ledger,  feature  No.  34. 

170.  Cost  ledger,  feature  No.  35. 

171.  Cost  ledger,  feature  No.  36. 

172.  Cost  ledger,  feature  No.  37. 

173.  Recapitulation  of  registers,  July. 

174.  Comparative  balance  sheet  (field). 

175.  Operation  statement  (field). 

176.  Statement  of  gross  operating  costs,  returns  from  operation,  and 

net  operating  expense  (field). 
176a.  Analysis  of  gross  operating  costs. 

177.  Analysis  of  outlays  (field). 

178.  Unit  cost  reports. 


82 


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TBeAWRV  OABM 

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ENCUMBRANCE) 

tVMWt. 

TITLE 

OCBIT 

CAEOtT 

OEAir 

CREDIT 

DEBIT 

CREDIT 

OEBIT           1          cREWT 

OCT          1 

CREDIT              1 

rs 

22 

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Hork     and 
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1917. 

,.....„...„ 

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40 

b8 

93 

15 

73 

31 

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1^17. 

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.»'.i^l"^ 

40 

33 

?5 

6 

25 

73 

200 

Support  of 
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S.D.    1917. 

^ 

'IIU 

C.0...«  ..I^M. 

120 

111 

50 

8 

50 

73 

202 

1 

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1467 

w 

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60 

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EXHIBIT   25. 

\                      APPROPRIATION   LEDGER 

\                                                     (FIELD  OFFICE) 

I 

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EXHIBIT   25A. 


KMirrMEIIT  OF  THE  rNTCmOA 

imtnO  •TAIU  INDIAN  MdVfCt 

APPROPRIATION 

(FIKLD  OFH 

LEDGER 

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/ 

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f/00        wwM.i»mmn 

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EXHffilT  26. 


DEPARTMENT  OF  THE  INTERIOR 

OFFICE  OF  INDIAN  AFFAIRS 


WASH.  J.  V.  NO, 


FIELD  J.  V.  NO.. 


?6?, 

/ 


ALLOTMENT  OF  FUNDS 


.AoS  TIH 


June  20,  1917. 


Chaa.  Thomas,  Supt., 

Western  Agency,  Crownor,  South  Dakota. 


THE  FOLLOWINQ  ALLOTMENTS  OF  FUNDS  HAVE  BEEN  MADE  FOR  YOUR  JURISDICTION  FOR  THE  FISCAL  YEAR  ENDING  JUNE  30.  ttif. 


APPROPRIATION 


ASSISTANT    COMMISSIONER. 


AMOUNT 


A  12 


A 

20 

A 

22 

A 

31 

A 

32 

A 

35 

A 

200 

A 

201 

A 

202 

A 

420 

A 

825 

Surveying  and  Allotting  Indian 

Reservations  (Reimb) 
Indian  School  and  Agency  Buildings,  1918 
Industrial  Work  and  Care  of  Timber,  1918 
Pay  of  Indian  Police,  1918 
Pay  of  Judges,  Indian  Courts,  1918 
Determining  Heirs  of  Deceased 

Indian  Allottees,  1918 
Support  of  Sioux  of  Different  Tribes, 

Employees,  etc.,  S.D.,1918 
Support  of  Sioux  of  Different  Tribes, 

Sub.  and  Civ.,  S.D.,  1918 
Education  Sioxix  Nation,  S.  D.,  1918 
Western  Agency  Z%  Fund 
Indian  Moneys,  Proceeds  of  Labor, 

Western  Indians 


TOTAL , 


APPROPRIATION  LEDGER  ENTRIES: 
A-  DEBIT  "  TREASURY  CASH  ■ 
B -CREDIT     "ALLOTMENTS" 


15,000. 
8,000. 

7,800. 

7,920. 

252. 

2,200. 

16.800. 

20,600. 
66,680. 
47,860. 

18,000. 


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EXHIBIT   34. 


DEPARTMENT  OF  THE   INTERIOR 

UNITED   STATES   INDIAN   SERVICE 


DEPOSITS  TO  CREDIT  OF   INDIVIDUAL   INDIANS 


WESTERN  AGENOY, 

Crovmorf  South  Dakota, 


July  16 


.i._rz 


Stockgrowers  National  Bank, 
Twining  City,  Nebraska. 


I  AM  ENCLOSINO  MY  OFFICIAL  CHECK  NO  4202 


2 


IN  YOUR  FAVOR  FOR 


t  5795.12 


acc"bunt . 


.WHICH  YOU  ARE  REOUESTED  TO  PLACE  TO  THE  CREDIT  OF  THE  FOLLOWINQ  INDIVIDUALS        OH     OpSn 


ACCOUNT 
NUMBER 


AMOUNT 


202 
204 
207 
210 
212 


Picks  up  Arrows 

Estate,  Annie  Yellow  Horse 

Chas.  Yellow  Horse 

Alice  Janis 

Alice  Running  Horse 


TOTAL , 


250 

137 

3,250 

73 

84 


3,795  12 


50 


62 


DinuRSINO  OFFICER 


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EXHIBIT    4fi. 


DEPARTMENT  OF  THE  INTERIOR 

OFFICE  OF   INDIAN   AFFAIRS 


WITHDRAWAL  OF  ALLOTMENT 


WASH.  J.  V.  .NO. 
FIELD  J.  V.  NO 


942 

^7- 


July  26,    1917. 


Chas.    Thomas,    Supt., 

Western  Agency,    Crownor, jSouth  Dakota. 

t 


THE  FOLLOWING  ALLOTMENTS  OF  FUNDS  HERETOFORE  MADE  FOB  YOUR  JUHISDICTION  FOR  THE  FISCAL  YEAR  ENOINO 


JUNE  30.  mS.   ARE  HEREBY  WITHDRAWN. 


M^/j^rZr. 


'>'~^^M.-^<-.<L. 


^?1, 


ASSISTANT  COMMISSIONER. 


SYMBOL 


l~ 


22 

31 

200 

202 


APPROPRIATION 


Industrial  Work  and  Care  of  Timber,  1917 

Pay  of  Indian  Police,  1917 

Support  of  Sioux  of  Different  Tribes, 

Employees,  etc.,  S.D.,  1917 

Education,  Sioux  Nation,  S.  D.,  1917 


TOTAL , 


APPROPRIATION    LEDGER    ENTRIES: 

A  -DEBIT      "ALLOTMENTS" 
B  -  CREDIT  "TREASURY  CASH' 


93. 

33.7_5 

111.50 
916.60 


1,154.85 


107 


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108 

EXHIBIT   49. 


DEPARTMENT  OF  THE  INTERIOR 
OFFICE  OF   INDIAN  AFFAIRS 


JOURNAL  VOUCHER 
(MISCELLANEOUS- CENTRAL   OFFICE) 


WASH.  J.  V.  NO. 
HELD  J.  V.  NO. 


1026 

■-IS- 


Chas.    Thomas,   Supt., 

Western  Agency.fCrownor,'. South  Cakota. 


YOU  WILL  MAKE  THE  FOLLOWINQ  ENTRIES  IN  YOUR  APPROPRIATION  LEDOER  ON  ACCOUNT  OF 

claim  276824,  covering  transfer  of  one  team  of  mules  from  Southern 
Agency;  your  encumbrance  No.  1108. 


PARTICULARS 


SUPPORT  OP  SIOUX  OF  DIFFERENT  TRIBES; 

SUBSISTENCE  &  CIVILIZATION,  S.  D.,  1918: 

Enciimbrances 

Treasury  Cash 


July  26,    1917 

(date) 


500 


Q> 


CREDIT 


500 


(CHIEF.   FINANCI   OIVKION* 


109 


EXHIBIT  50. 

Schedule  of  official  receipts,  Western  Agency,  month  of  July,  1917. 

Note. — In  practice,  the  data  hereon  will  appear  on  memorandum  copies  of  olUcial 
receipts.  For  reference  purposes  this  .schedule  is  introduced  in  lieu  of  such 
documents. 


Dale. 


lul.v 


Offlcial 

receipt 

No. 


BUI 

No.  I 


Received  from- 


Steele    Burnett 

Si  Co. 
Emma  Golden. . 
Smith  Hide  Co.. 

.\lex  Solworth... 


Chas.  Thomas.. 
Rohert  Adair... 
Wm.  Wallace. . 
Nanej-  Allison. . 
Morris  F.  Frid- 
ley. 


For — 


Ap- 
pro- 
pria- 
tion 
sym- 
bol. 


1  bull. 


Bamett     Stock 

Co. 
C.  a.  West 


Jas.  Bnckman.. 


Board I 

Hides:  525,  at  16.30;  i 

28,  at*l. 
Loss  of  12iS  poimds 
.seed  potatoes. 

Milk I 

....do 

...do 

— do 1 

Mare  and  colt,  prop- 
erty of  estate  of  ' 
-\  n  n  i  e  Yellow 
Horse. 
Cattle,  Indian.s 


Cattle  (school  prod- 
uct). 

Farm   wagon,   J50; 

harness,       $12.50; 

I      property  of  estate 

of  .\nnie  Yellow 

Horse. 

M.  I..  Troy i  Land  sale — Wapcsa. 


99  :  Hawk  Face... 
101     Chas.  Thomas- 


Samuel  Green  .. 

106     Emma  Golden. 

108  I  C.  R.Johns 

103  I  W.J.  McLean.. 


J.  A.  Lee. 


(Oliver  Twist 

Long  Tree  Falls. 


HI 

no  i  C.  W.  Oliver..., 


109     Jno.  O'Brien. .. 


Richard  White. 

J.  C.  Brent 

Jos.  Red  Eye... 
Brooks  Wound- 
ed Head. 


Heirship  fefts 

Disallowance  vouch- 
er 82,  first  quarter, 
1917,  auditor's  set- 
tlement, No.  12342. 

Fine,  Indian  court.. 

Board 

Flour 

Subscriptions  and 
job  work. 

Lease,  Picks  Up 
Arrows.  I 

Fine,  Indian  court.. 

Payment  on  hay 
press. 

Reftmd,  overpay-  1 
ment,  voucher  No.  I 
S,  1st  qr.,  1918.        ! 

Trespass  fees !< 

Heirship  fees 

Timber,  tribal I 

Fine,  Indian  court.. 
Repairs,    carpenter 
shop. 


SOI 

82$ 
501 

500 

828 
828 
828 
82S 
1202 


1202 


1201 
830 
.WO 
501 


828 
828 
501 


1201 


828 


824 
826 
500 
824 
826 


$97.37 

7.40 
3,335.50 

1.60 

2.64 
5.10 
2.00 
11.70 
7.1.00 


2, 780. 00 

1, 195.  87 

62.50 


2, 100.  CO 
2.50 
15.00 
2.  .10 


10.00 
7.60 
2.60 

18.00 

80.00 

7.60 
30.00 


100.00 

eaoo 

5.00 
1,698.00 

2a  00 

3.  .50 


EXfflBIT  51. 

(Instructions  to  be  printed  on  inside  of  front  cover  of  offlcial  receipt  book.) 


INSTRUCTIONS. 

An  oflScial  receipt  will  be  issued  in  quadruplicate  for  every  collection  made  by  disbursing  officers,  including  transfers 
of  individual  Indian  moneys  from  other  agencies. 

Original  will  be  given  to  the  payer;  duplicate  and  triplicate  will  be  forwarded  to  the  central  office  with  monthly  trial 
balance  of  appropriation  ledger.  Entries  in  appropriation  ledger,  cashbook.  and  register  of  collection  vouchers  will  be  made 
from  the  quadruplicate  copy. 

.\ppHOPKiATioN  Ledger  Entries: 
Debit— 

"Disbursing  officer's  cash"  under  proper  appropriations  with  all  collections.  ' 

Credit—  ,  ; 

"Allotments"  for  collections  of  miscellaneous  receipts,  classes  4  and  5.  i 

"Unavailable  funds"  for  collections  of  miscellaneous  receipts,  classes  1,  2,  and  3. 
"Individual  tru.«rt  funds"  for  collections  of  special  deposits  and  individual  Indian  moneys. 
Cash  Book  Entries:  i 

Debit  total  collections  each  day  in  one  entry,  analyzed  under— 
(a)  Collection  vouchers. 

(6)  Special  deposits  and  individual  Indian  moneys. 
Register  of  Collection  Vouchers: 

All  items  appearing  in  "Collection  vouchers"  column  of  cashbook  will  be  recorded  in  detail  in  register  of  collection 
vouchers. 


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a3fe/ 


EXHIBIT  56. 

i 

I  Schedule  of  disbursement  vouchers,  Western  agency,  month  of  July,  1917. 

Ni»TE.— In  practice,  the  data  hereon  will  appear  on  inemor^pulum  copies  of  disbursement  vouchers.    For  reference  purposes,  this  sdiedule  is  Introduced  in  lieu  of  such 

'    I  .  .         .  documeiUs.  . 


>ate. 

Voucher 
No. 

BUI 

! 

For— 

Appro- 
priation 
symbol. 

Amount 
paid. 

Encumbrance. 

.Allotment 
ment 

adjb^l- 

l>Jo. 

No. 

Amount. 

Debit. 

Crsdit. 

T.i 

«          9 

1 

I 

4 
5 

7 

8 

9 
10 
11 

12 

13 
14 
15 
16 
17n 

18 
19 

.•St. 

2 
3 
9 
10 
7 
4 

S 
1 
12 
15 
13 

16 

17 
11 
18 
19 

Sundry  employees ' 

i 

] 

June  T3ttv  roll                           

22 

31 

200 

202 

420 

826 

420 

A201 

A  12 

828 

A825 

A420 

826 

A202 

A825 

A420 
A202 

A420 
A202 
202 
828 
A420 
A202 
A  12 
A  20 
A  22 
A  31 
A  32 
A  36 
A200 
A201 

A202 

A  20 

501 
A825 

S15.00  !  1004 
6.25  1  1005 
8.50     1006 
,600.00     1007 
431.90     1008 
13.76  1        3 
66.55     1001 

$15.00 

6.25 

8.50 

600.00 

520.00 

13.60 

66.55 

4.30 

6.25 

I 

$88.10 

1          3 
6 

CM 

Chas 

Alvord 1 

Stationery 

Traveling  expense 
do 

s 

SO.  16 

1 

4.30 

6.25 

12.50 

405.00 

1.26 

14.40 

28.30 

132.50 

1008 
1106 

R.  E.  Glenn 

C.W.Oliver 

Western  South   Dakota   Stockgrowers 
.\ssociation. 

Fred  G.Boyd 

Rudolph  &  Smith 

JnO    Pir-lnnrd 

do... 

1          7 

12.50 

(         12 

Membersliip  fees,  etc  -                         

1107 

405.00 

13 

Repairing  typewri 

Plaster,  etc 

Traveling  expense 
Prizes  (fair) 

ter  .                

1.25 

••-t 

'        14 

4 
1009 

14.40 
28.30 

17 

. 

i        7n 

Sund 
Jno. 

132.50 

...1 

21 
21 

B".  Bryant 

Beef: 

tffiy 

4,342.88 

linn 

4,342.88 
62.50 

o  640. 00 

0  1,680.00 

125.00 

25.00 

726.32 

630.00 

.TOO.  00 

1,538.00 

.585.00 

660.00 

21.00 

160.00 

l>  1,312.50 

K  2, 050. 00 

370.34 

243.30 

!>  3,530. 00 

149  00 

1 

Sundry  Indians 

H.  M.  ZUe 

A.M.Haines 

62.50     1101 

560.00  i  1102 
1,470.00  1  1103 
115.00           2 
20.00           1 
726.32     1105 
655.00     1109 
500.00  '  1012 
1,538.00  '  1096 
585.00  '■  1024 

Wood: 

.Vgency,  80  coi 
School,  210  COI 

Well 

■ds,  at  $7 

80.00 

•ds,at$7 

210.00 

10.00 

'         26 

Magazines,  etc 

Traasportation  supplies 

Sleeping  porches       - 

:5.00 

26 

i  ■ 

1        30 

Poco 
Sund 

Bk  Co          .                   ... 

25.00 

1         31 

ry  employees J.^.~. 

•foly  pay  roll 

IH^UMI 

1 

- 

'  ^ 

646.66 
21.00 

160.00 
1,270.00 
2,663.64 

1036 
1048 
1060 
1072 
1097 

13.34 

^2.50 

1 

1  1098 

1099 

3,629.00     1084 

■  r 

' 

60.66 

' 

42.81 

3,335.50 
13,340.00 

1108 

1         31 

c  42.31 

3,335.50 
13.340.00 

31 

Sund 

ton  office. 

__ 

«  Charges  against  encumbrance  account  is  made  at  the  rate  of  $8  per  cord,  the  price  at  which  item  was  originally  set  up. 

i>  In  preparing  liquidation  memoranda,  it  will  be  noted  that  tlie  amount  charged  against  encumbrances  is  arrived  at  by  deducting  the  amount  of  salaries  due  and  unpaid 
from  the  balance  in  the  encumbrance  account.  Thus,  under  appropriation  A202,  a  balance  of  $105  (See  Exhibit  71)  remains  to  care  for  the  payment  of  the  salaries  of 
seamstress,  $45,  and  gardener,  $60.  The  net  result  of  the  liquidation  is  a  saving  of  $50  due  to  a  vacancy  during  the  month  of  July  in  the  position  of  hospital  matron  at  1600 
per  year. 

t  Voucher  paid  by  disbursing  officer  for  another  unit  of  the  service.    In  such  ca,ses  a  claim  will  be  submitted  to  the  central  office  for  a  reimbursement  of  allotment. 


•  n 


..i>i»i       I    I « 


1.12 

EXHIBIT   57. 


VOUCHER  FOR   PURCHASES. 


MEMORANDUM. 


XHe  United  States, 


Western  Agencyj  .Crow»or,S,I),..,.j]une.  .3.Q.,  lOl^ 
To C^.  M.  .Alyord, ,  2V. 

(Give  post-office  address:) — CP-QWnQr,y.,,SP.Uth.JDakQta.. 


Path  or  PuRciiAeiR 
191    7 


..C[vine.28 


ITEMS. 


2Q00.envelppes»  3  5/8,.x..4.  7/8^^@^ 

2000  "  .3  .5/8..3t  6   1/2  @     1.78 


AMOUNT. 


2a. 


3  66 . 


..2.riM.30#  white  paperj. 

.-. .20  .;«.»& _ @     4. 


8 


APPROPRIATION 


^.^ 


AMOUNT 
PAID 


ENCUMBRANCE 


TOTAl, 

IT 


13  76 


ALLOTMENT    ADJUSTMENT 


r^ 


W.^Of 


y 


/? 


3 


zC<j 


V 


/J 


(o  o 


/a 


APPROPRIATION  LEDGER   ENTRIES 

A    CRtOlI     "Ol^KURSINL.    OFriCEXS    CASH-  8-0E«IT     "EMCUMaitANCCt"  C-eCB<T     "At-iOIMCNTS"    IN    AMOUNT    •¥    WHICH    FAVMEHT    tXCCCOS    CNCUMaMANCC. 

o   cncoir     ■An.oTKf  mi  ■   in   amount   ^y  which  encumbrance  cxcecos  pavmcni. 
ENCUMBRANCE    RECORD    ENTRIES 

C    POST    TO    DEBIT     OF    DCTaIL    ENCUMBRANCE    ACCOUNTS.  F     ENtCR     TOTAL    AMOUNT    Of    CNCUMaNANCC    EXCtPT    WMCN    MAKIM4    PAKTIAi    rMVMKMTS,       IN    SUCH    CASK!. 

ACTUAL    AMOUNT    Of    PAYMENT    WILt    BE    ENTENCO    AND    NO     ADJUSTMENT    MAOC    UNTIt    FINAL    tAVMfMT. 


Deiiverciat Cr pmior ,   South  Dako ta 

Reqaire.1  fo. use  in  _.Ag,enpx  Qf  f  ice  .. 


. ,  on  - 


.June.  28 - ,  1917 


(Ivted - ,  atlaclied 


I'iim.Ikusc  niiwlo  under  order  ilal e<l  .wyfl6..-2.7.yj.31.7.  ■  iind  under  aniliorily  No 

to  original  or  to  voucher  No to  account  for quarter,  ]91     ,  and  in  accordance  with  sections  .£ 

(Lctlcr.) 


and 2 of  iho  methods  statwl  on  original. 

(Number.) 
•tificate  as  to  fin.antily  and  quality  signed  by 

Dated June... 3.0 ,  191  7 


(Number.)  -,  _,         MfJii  oa 

Certificate  as  to  qn.antily  and  quality  signed  by. lieD.....ii.     WlJ-l ,..  SitOr.elcefeper- 


Paid  by  Check  No.  ...73l01 ,  dated July.S - ,  191 7,  for  $...12.76. 

o„ Treasurer  of.  the  Unit-ed   States     ,  to  order  of  claimant 


%u 


EXHIBITS  68  TO  75. 

Abstract  of  encumbrance  records. 

Note. —In  prnctice,  the  data  hereon  will  appear  on  encumbrance  documents  whicn 
will  be  filed  bv  appropriations.  For  referenfe  purpases  thi.<i  abstract  is  intro- 
duced in  lien  oFsucn  documents, 

EXHIBIT  68. 

i^Ifuiuslrial  work  and  care  of  timber,  1917,    2^. 


Date.       ^0. 

In  favor  of—          Farliculars. 

1 
Debit.       Credit. 

Balance. 

11)17. 
July       1  '  I«M 

2 

'SiSindry    em- 1  Salaries— June., 
ployees. 

D.O.Vou.l. 

15.00 

IIS.  00 

S15.00 
.00 

EXHIBIT  58. 

Fay  of  Indian  police,  1917.    31 . 

,luly       1     1005     Sundry    em- j  Sa1ari«8-]une. .|                         H.2.i  '          6.2.5 
ployees.                                      i 
2                                                   D.O.Vou.l.          0.26                    j             .00 

EXHIBIT  60. 


Support  of  Sioux  of  different  tribes,  employees,  etc.,  S.  Dak.,  1917. 
■y.  200. 


Julv       1      1006 


Sundry     em-     Salarie.s — June., 
ployees.         1 

D.O.Vou.1. 


8.  SO 


8.50  I 


8.50 
.00 


EXHIBIT  61. 

Education  Sioux  Nation,  S.  Dak.,  1917.    202. 


Julv       1  ;        2     H.M.Zile Driving  well  per 

2,5  '  I      order  June  20.. 

D.O.Vou.13. 


1  i  1002  I  Traveling    e  x  - 

I  I      pense.  school. 

27              '  I         T.  R.  1903-4. 

I  I  J.V.15 

1007  I  Sundry  em-  |  Salaries— June . . 


0 


ployees. 


D.O.Vou.l. 
J.  V.18 


125.00 

i 
125.00  ! 

4.00 

i 

IjOO.OO 
.30.00 

1 

125.00 
.00 


.56.30 


630  00 

30.00 

.00 


EXHIBIT   62. 

Western  Agency  S  per  cent  fund.     420. 


July      1  ■  1001 


e 

27 


1  1003 

2  ! 


TraveUng      ex- 
pense, agency. 
D.O.Vou.3.         (».55  I 
T.R.l.SOO-1-2 
J,  V.  15   ....I        20.85  : 


103.42 


Irregular  labor... 
Vou.  1 , 


■egular  1 
D.O,' 


520.00  ' 


103.42 

36.87 

10.02 

520.00 
.00 


EXHIBIT   63. 

Surveying  and  allotting  Indian  reservations   {reimbursable).    A12. 


July      2  I  1012  I  Sundry    em-  '  Salaries— July, 


31 


ployees 


2     1013     Sundry    em- 
to         ployees. 
1023 


'17. 
D.O.Vou.17 

Salaries—  August 
'17,   to  June, 
igiS.o 

Traveling  e  x  - 
pense,  allot- 
ting   agent. 


ting    ag 
Vou.  4 


T.  R.  1804-6. 
J.V.15 


500.00 

6.25 

9.40 

500.00  I        500.00 

.00 

5,500.00       5,300.00 


100.00 


100.00' 

93.75 
84.35 


EXHIBIT  64. 

Indian  school  and  agency  buildings,  1918.    AW. 


EXHIBIT  6S:'IHT'4 

Industrial  work  and  erne  of  timber,  1918.    A22. 


Date. 


1917. 
July      2 


No.      In  fiiTor  of- 


.iVnini 


PBIticalMS. 

.  ■.:i,.-,.ntfi 


Debit. 


Credit. 


1021     Sundry    em-     Salaries— J  u  ly ,  ! 

I      ployees.  '17.  ! 

31  D.O.Vou.17.     $585.00  | 

2  j  1025  \  Sundry    em-  ,  Salaries— .Vugust, 
to    i     ployees.  '17,   to  June,  , 

1035,  .  I  ,  M18.»  .  , 


1585.00 


6,4.35.00 


Balance. 


1585.00 

.00 

6,435,00 


EXHIBIT  66. 

Pay  of  Indian  police,  1918.     ASl. 


1036  I  Sundry    em-     Salaries— July, 
ployees.  '17. 

D.O.Vou.17. 


660.00  I 


1037     Sundry    em- 
ployees. 


660.00  ; 


Salaries— August, 
'17,  to    June, 
1918.n 


660.00 
.00 
7,260.00  !    7,260.00 


EXHIBIT   67. 

Pay  of  judges,  Indian  courts,  1918.    ASH. 


July       2 
31 


1018     Sundry    em-  !  Salaries — July,  i 
plovees.  '17. 

D.O.Vou.17. 1 

1049     Sundry    em-     Salaries — .\ugust,i 


to 
1059 


ployees. 


'17.   to  June, 
1918.0 


231.00 


21.00 

.00 

231.00 


EXHIBIT  68. 

Determining  heirs  of  deceased  Indian  allottees,  1918.    A.ti. 


July  2 
31 
2 


1060  I  Sundry    em-  >  Salaries^— J  u  1  y , 


!      ployees. 


1061 
to 
1071 


Sundry    em- 
ployees. 


'17. 
D.O.Vou.17. 

Salaries— Au- 

fust,    '17,    to 
une,  1918.0 


160.00 


tm.oo 


,760.00 


160.00 

.00 

,760.00 


EXHIBIT  6». 

Support  of  Sioux  of  different  tribes,  employees,  etc..  S.  Dak.,  1918 ■ 

A200. 


July 

2 

13 

1072 

31 
2 

1073 

to 

1083 

13 

1072  I  Sundry    em-    Salaries— July, 
ployees.  '17. 

Abolishment  po- 
'     sition  asst.  me- 
chanic at  1300 
effective  7/16/17        12.50 
D.O.Vou.17.    1,312.  ,50 

Sundry    em-  I  Salaries— A  u- 

plovees.  gust,    '17,    to 

June,  191S.O 

.Vbolishmentpo-        275.00 

sition  asst.  me- 

I      chanic  at  t300. 


1,400.00       1,400.00 

l,:isr.50 
75.00 

115,400.00  '  15,400  00 
15, 125, 00 


EXHIBIT   70. 


Support  of  Sioux  of  different   tribes,    subsistence   and  ricilization, 
S.  Dak.,  1918.    A201. 


July       2  !  1096 
311 


Irregular    labor, 
const,  supt.'s 
bungalow. 
D.O.Vou.17. 


1,538.00 


3,000.00      2.000.00 
462.00 


July    28 
2 

6  I 
2     1097 

31  ! 


10  I  Robert  Curtis .    Auto  tires, 
1008  i 


Traveling    e  x- 
pense,  agency. 
D.O.Vou.3. 


4.30 


62.00  I         62.00 
800.00  ,800.00 

795. 70 
L3,000.00  i  1.3,000.00 
10.<):'<0  00 
"  In  practice,  a  separate  aconimt  will  be  set  up  (or  ea<'h  month. 


Irregular  labor— 
.  general. 

D.O.%'ou.l7.    2,0.'i0.00 


97166—17 8 


114 


EXHIBIT  70— Continued. 


Support  of  Sioiix  of  different  tribes,  subsistence  arid   civilization, 
S.  Dak.,  1918.    .4207— Continued. 


Date. 

No. 

1917. 
July      2 

1098 

31 

2 

1099 

31 

2 

1108 

81 

f'H'l    1'  VI 

tm  .(kJi 

In  tovor  of- 


Particulars. 


Irregular  labor- 
district  1. 
D.  O.  Vou. 
17. 

IrreRular  labor- 
district  2. 
D.  O.  Vou. 
17. 
.;•«   Toiil)/  I 
Team   mules 
tran  s  f  e  r  r  e  d 
from     South- 
em  Agency. 
J.V.  19 


Debit.       Credit. 


Balaooe. 


'  S1,000.00 


S370.34 


243.30 


500.00 


800.00 


500.00 


$1,000.00 
029.66 

800.00 
556.70 

500.00 
.00 


EXHIBIT  71. 


i«*,.Oa£,: 


Education  Sioux  Nation,  S.  Dak.,  1918.    Agoe. 


July    27 

2 
17 
2 

kt  2 

ml   I        31 

2 
30 


W- 


7 
1009 

1011 
1084 


1085 
to 
1096 


1101 

1103 

1104 

1110 
1109 


M.O.Fred.. 


Peoples'  Elec. 
Co. 

Sundry    e  m  - 
ployees. 


Sundry    e  m  - 
ployees. 


Jno.  B.  Bryant 


Indians. 


Indians . 


Pocock  Co., 
RockTille,  S. 
Dak. 


Kindergarten 
supplies. 

t 

$42.31 

Traveling    e  x  - 
pense,  Scb. 
D.O.Vou.9 

28.30 

200.00 

Electric  current, 
(estimate). 

.. 

550.00 

Salaries— July... 

3,635.00 

D.  0.  Vou. 
17. 

3,530.00 

S  a  I  a  r  i  e  s— Au- 
gust, 1917,  to 
June,  1918.0 

Establishment 
position  asst. 
cook®$300.00, 
effective  8/1/17. 

Promotion       of 
matron    from 
$600  to  J660." 

39,985.00 
275.00 

55.00 

150,000  lbs.  gross 
beef@l6.25  to 
I7..50       (esti- 
mate). 
D.O.Vou.ll. 

62.50 

10,500.00 

500  cords  wood 
©18.00— Board- 
■  ing  school. 
D.O.Vou.12. 

1,680.00 

4,000.00 

100  cords   wood 
@»8.00  — Day 
schools. 

800.00 

Irregular  labor. . 
D.O.Vou.17. 

149.00 

500.00 

Construction  of 
sleeping  porch- 
es. 
D.O.Vou.16. 

630.00 

630.00 

$42.31 

200.00 
171.70 
.550.00 

3,635.00 
105.00 

39,985.00 

40,260.00 

40,315.00 

10,500.00 

10,437.50 
4,000.00 

2,320.00 
800.00 


500.00 
351.00 


630.00 
.00 


.,1T   I  iVXHIBIT  72. 

Western  Agency,  3  per  cent  fund.    A^M). 


Date. 


1917. 
July     26 

28 
2 


26 


No. 


8 
9 

1010 


In  Iftvor  of- 


J.O.  Parks.... 

J.  V.  Bond  & 
Co. 

Peoples'  Elec. 
Co. 


1100  I  Jno.  B.  Bry- 
>      ant. 


1102  I  Indians. 


1105 


Indians . 


Particulars. 


OasoUne 

Office  supplies. 


Electric  current 

(agency)    (es- 
timate). 

300,000  lbs.  gross 
bect@$6.25  to 
$7.50        (esti- 
mate). 
D.O.Vou.ll. 

200  cords  wood© 

$8.00  (agency). 

D.O.Vou.12. 

Wagon  transpor- 
tation      sup- 
plies. 
D.O.Vou.16. 


Debit. 


4,342.88 


640.00 


726.32 


Credit. 


$8.25 
46.80 

200.00 
21,000.00 


1,600.00 


5,000.00 


Balance. 


$8.25 

48.80 


21,000.00 

16,657.12 

1,600.00 

960.00 

5,000.00 

4,273.68 


EXHIBIT  73. 

Indian  moneys,  proceeds  o/ labor,  Western  Indiana.    A8^5. 


July      6 

5 

Farm  Machine 
Co. 

1     XYZ     hay 

press. 

$ 

$190.00 

$190.00 

30 

11 

Lee  &  Brent- 
wood. 

Cylinder  oil 

12.60 

12.60 

2 
11 

1107 

Western  S.  D. 
Stockgrow- 
ers'  Associa- 
tion. 

Membership 
fees,  etc. 

D.O.Vou.8. 

406.00 

405.00 

405.00 
.00 

EXHIBIT  74. 

Miscellaneous  receipts,  class  4,  Agency.    8^6. 


July 

1 

3 
1 

3 
4 

C.M.AIvord.. 

Rudolph      & 
Smith. 

Omaha  Offlce 
Supply  Co. 

Envelopes   and 
paper,  ordered 
June  21. 
D.O.Von.2. 

Plaster     and 
lime    ordered 
June  25. 
D.O.Vou.8. 

Rotary  duphca- 
tor. 

$ 

13.60 

l>$13.60 
14.40 

$13.60 

.00 
14.40 

28 

6 

14.40 

40.00 

.00 
40.00 

Misce 

lUmeous  receij, 

EXHIBIT  76. 

ts,  class  4,  boarding  school. 

828 

June 

July 

14 

26 

1 

A.  U.  Haines, 
Rochester. 
N.  Y. 

Magazines,  eto... 
D.O.Vou.14. 

« 

26.00 

•26.00 

$26.00 
.00 

» In  practice  a  separate  account  will  be  set  up  for  each  month. 
'Illustrating  an  error  in  setting  up  opening  encumbrance.    Should  have  been 
$13.76. 


•  ^ll-•\!•(V■^ 


(J<)4MII>.I      Oil  Wk 

t!  '•)(>MT    tt 


115 


KXHIBIT   76. 


DEPARTMENT  OF  THE  INTERIOR 

TRIAL  BALANCE  OF  APPROPRIATION  LEDOEH 

PERIOD  ENOEo                Julyjl,    19 17. 

^,^       73                           'HESIRHK   AGBXCY,    2.   h. 

T 

AfMOMlATieil 

TREASURT  C*»« 

INWLMWfM  OrFICCR-l  OABM 

AILOTWCKT* 

•""""«~" 

UNAVAILABLS  FUUM                 I 

— 

STHWl 

imz 

MBIT 

C<IU>IT 

„,T 

CRCWT 

otaiT 

CMIXT 

OCStT 

CRCCHT 

OCVIT 

""'       1 

73 

1 

22 

Industrial 

Work  at  Care 

of  Timber, 

1917. 

C/p    ^A? 

VlM.kU.UU 

40 

AA 

93 

1; 

15 

15 

'"^^^ 

HI 

9) 

5^ 

91 

..«»  wuw 



73 

31 

Pay  of 

Indian 

folice, 

1917. 

C/D  842 

40 

33 

75 

6 

Jl 

C™.,-, 

6 

25 

6 

25 

r.Vi;jr.'.», 

33 

75 

33 

75 

33 

75 

33 

75 

.U«..C  i....C. 

— 

73 

1 

SuDut.    Sioux 

C/D  842 

_^_.,. ^. 

120 

111 

50 

8 

50 

200      -   °.^  '"I*- 

..„. 

8. 

50 

8 

?o 

etc.,    S.D.. 
1917. 

".•:;2:,T., 

111 

50 

111 

50 

Ill 

?0 

111 

50 

...-,...   »L*  — 

— 

73 
I 

202 

Education 

C/D  842 

250 

1467   |90 

' 

906 

60 

811 

30 

oioux  na- 
tion,   S.B., 
1917. 

»82 

;.■.■;..,.,- 

715 

10 

725 

994 

•^.;;,-™, 

700 

60 

950 

60 

700 

io 

916 

60 

3* 

52 

w 

52 

30 

[ 

73 
1 

420 

Western 

Agency 

3?!  Fund. 

982 

342 

50 

2142 

67 

1861 

75 

621 

42 

^86 

498 

»5 

88 

10 

586 

55 

™™™ 

26 

35 

1644 

>2 

1644 

22 

26 

85 

U5 

M 

305 

63 

10 

02 

[__ 

73 
1 

825 

Indian  Uon- 
•ys,   Pro. 
of  Labor, 

!.'e8tern  Inde 

986 

■59 

3067 

40 

3156 

40 

.«. 

ssss:. 

10  67 

40 

3067 

;^o 

89 

89 

73 
1 

A 

X2 

Surveying  i 
Allotting 

262 

624 



506 

?•) 

6100 

506 

25 

6100 

(Reimb) 

<j82 

15000 

4009 

40 

4000 

ITOOO 

9 

40 

10990 

60 

^451 

75 

8900 

5584 

35 

73 

1 

A 
20 

Indian  School 
and  Agency 

EuildingB, 
■1918 

262 



'- 

624 

..... 

1560 

11 

2042 

31 

'•",'"' 

1538 

2000 

t:.-:;:;™. 

8000 

3300 

3300 

r 

^ 

'Sooo 

— 

"""* """" 

4700 

1719 

S±. 

595I_ 

6i 

— 

73 
1 

A 

22 

InduBtrial 
Work  &  Care 

262 

«»■«  »..«. 

1 

j 

624 

».'«...•«» 

?85 

7020 

fe? 

7020 

of  limier, 
1917. 

.._..„_ 

7800 

1500 

1500 

7800 

.-....„..„ 

6300 

915 

780 

6*3? 

73 
4 

A 

Pay  of 
Indian 

262 

624 

'^^^...-, 

646 

66 

7920 

13 

3* 

660 

7920 

31 

1918. 

'uw^w. 

7v20 

2000 

2000 

7920 

.."■"***«* 

5920 

1353 

il. 

13 

ii 

1— 

7260 

-J 

— 

i11]t6 


EXHIBIT    76a. 

■  DEPARTMENT  OF  THE  INTERIOR                                                                  TRIAL  BALANCE  OF  APPROPRIATION  LEDGER 

WESTERN   / 

July  31,    1917. 

UNIT                   73 

CKNCy,    S.    I). 

PERIOD  ENDED 

~ 

*W«OH»l*TIOH 

WAIN.  i.  V.  NO. 

TWEAaoUT  CAW 

CHMURJINO  OTFtCCR'S  CASH 

AILOTMEPITJ 

ENCUMBRANCE* 

UNAVAILABLE  FUNOB                    1 

•" 

SYMBOL 

TiTte 

OWIT           1           CREDIT 

DEBIT 

CAEOIT 

OEaiT 

cncon 

CEB. 

CBEWT 

KBIT 

CItEDIT               1 

73 
1 

A 

32 

Pay   of 

Judges, 
Ind.   Courts, 

?Ap 

»tm,m^  MltHI 

624 

•'••■UCfl»I 

21 

252 

21 

252 

—._._ 

252 

80 

80 

252 

......»,.-. 

172 

59 

231 

73 

1 

A 

35 

Det.   Heirs 

of 

Dec.    Tnd. 

AllOttMB, 

1916. 

262 

624 



160 

1920 

160 

1920 

.......... 

2200 

450 

♦50 

2200 

1750 

290 

260 

1760 

1 

73 

1 

A 

Suppt. Sioux 

of  Dlff. 
Tribes, Eraps. 

262 

624 

1270 

ItSOO 

330 

1600 

16800 

S.L, 

iftiOO 

4500 

♦500 

I66OO 

1918. 

12300 

3230 

330 

15200 

,73 
1 

A 

201 

Suppt.  tiioux 
of  Diff. 

Tribes,    S.ic 

C.    S.D., 

iyi8. 

262 

624 

'1mm.  mi 

260/ 

94 

lc.162 

2667 

<)4 

I6I62 

1026 

KSSSX. 

20600 

1500 

«00 

20600 

500 

17100 

332 

efi 

4436 

12994 

06 

73 
1 

A 

202 

Education^ 
Sioux  Ka- 
tion,    S.D., 
1918. 

262 

i«iM.U4.MI 

624 

..... 

5&44 

80 

«1197 

31 

260 

6075 

30 

61172 

31 

.-.•.•.-;.-?,'r„ 

«6650 

15000 

15000 

06680 

e.».aa  (.1..M 

51660 

9155 

20 

5742 

^-9 

55092 

51 

73 

1 

A 

420 

Western 
Agency 

3?r  Kujid. 

262 

«««  »l.H. 

624 

•  .tia 

1 

''' 

56  » 

»f 

27856 

W 

31 

25 

5709 

!0 

27355 

05 

946 

r.":;"?;^ 

47660 

12144 

22 

12144 

2; 

47860 

35715 

7e 

6515 

]2 

20084 

95 

22145 

S5 

73 

1 

500 

Misc. 
Receipts, 
Class  1. 

C/DB42 

»*«.tfH> 

21 

60 

21 

to 

21 

;o 

21 

60 

eiH-M  •».•<• 

73 
I 

501 

t-iec. 
Receipts, 
C}as8  '^. 

642 

-,>..c  .«.-«. 

C/U  842 

^'mtiiM 

3467 

67 

3335 

50 

3335 

50 

3467 

«7 

132 

17 

3335 

50 

34t>7 

6? 

■ 

73 
I 

824 

i^iSC. 

Receipts,  - 

Class  3. 

C/D  842 

..».^uu.u 

l^"'        «. 

^138 

62 

9138 

C2 

rr.-r::::::. 

— 

, — 

S79S 

, — 

— 

87V8 

'r.*."'  "-rf  ■•■ 

— 

— 

— 

— 

— 

73 

A 

C25 

Indian   fion- 
eys,   Pro. 
of  Labor, 

ffesternlnds. 

262,624 

«.■..>.,  ULIMI 

643 



13877 

50 

14080 

10 

405 

607 

60 

I 

712 

32000 

19367 

10 

19367 

40 

32000 

946 

12«32 

iO 



5409 

90 

17919 

_90 



202 

60 

— 

, 

117 


EXHIBIT  76b. 


DEPARTMENT  OF  THE  INTERIOR 

UNITED  STATES  INDIAN  SERVICE 

TRrAL  BALANCE  OF  APPROPRIATION  LEDGER 

UNIT,      73                                WEMERU 

AG£NCY, 

S.    D, 

PniooeNoio         July  31,    1917. 

^,                           APtHOmATtOHl 

WASH,  i.  V    NO. 

TRtASUflV  CAfM 

nwURSiM  OfFlCER-S  CASH 

AUjOTMEMft 

■         —              1 

UNAVAItARLB  n>NM 

"•         STMBOt. 

TITtC- 

DEBIT 

,  cneoiT 

OERIT 

CREWT 

MBIT 

- 

DEBIT 

— 

OCRIT           1           OREMT 

Recelpie, 
Class  4, 

402 

76 

4f4 

76 

73 

m^.wM 

101 

?9 

*\ 

..41 

41 

101 

28 

40 

1 

Agency. 

tiH,..  .AUmm 

554 

3? 

514 

?? 

40 

73 

828 

:.i9c. 
Receipts, 
Class  4, 
S(Ja.  School. 

C/D  842 

3*0 

80 

315 

flo 

25 

..... 

1315 

91 

32 

?o 

12 

fo 

1320 

91 

25 

1 

420 

420 

1204 

21 

1204 

21 

73 

830 

Uisc. 
Receipts. 
ClasB  5 

Wt—O  UUM 

»*».<>.»« 

2 

50 

2 

50 

1 

MM....M.M. 

2 

50 

2 

50 

73 

1200- 

Indiv.    Ind. 
Moneys 

«.,«..C^- 

6'»6l4. 

■J4 

69^3* 

?4 

'«.»=.»■ 

5097 

50 

11387 

43 

11387 

4i 

Wl 

i< 

1 

■    (All  a/crj 

tie...o  ...*■« 

63344 

&l 

63344 

61 

•"' 

ClH.a  ■•K-H 

, 

•Mwn.  »l*M« 

•l«> 

'!Z"yZ, 

nwa  «•"«( 

'«.M(.,«„ 

'■^!!.ul!aii. 

«<»»  »u.c. 

«..«..„«. 

»■««.,«, 

".'^«-.«. 

»(«»  ..(.Ml 

'».*.»..-. 

.lO.IM  U1»K. 

.•■■.■o.M.xe. 

>..L. 

MMHO.OH 

..H..0   .AL-H. 

73 

TOTAL     all      AFMWPHIATIONS 

»»,«  U..K. 

721 

SO 

77-!64 

07 

6933 

56 

1517 

47 

69634 

f* 

'■"■ 

191*6 

05 

48817 

95 

1647« 

41 

2207 

10 

21326 

■♦9 

157848 

96 

11387 

♦3 

17725 

35 

1 

t>.IH4II,M. 

226010 

a. 

67066 

72 

6';i41 

«2 

14S82 

24 

6286 

47 

228447 

50 

570 

2f 

12287 

27 

ctwag  tAl-.— 

1?9665 

63 

98051 

55 

66562 

26 

127469 

69 

63685 

23 

SUMMARY  OF  DrSBU«9INQ  OFPrCER'S  TRANSACTIONS 

BALANCE  AT  ICOINNtNQ  OP  «;«IOO. 

27364  07 

Cash  on  hand  feb  cash  book. 

404 

If 

REMIPTi: 
COLLECTION  VOUCMVra.  TNI*  UNIT; 

1 

I 

UEFOSITED  WITH  TmASURER  OF  THE  UHITID  BTATCI. 

74  573 

(>'. 

13706 

68 

182285 

V4 

Vestem  National  Bank 

23073 

W 

fCH  CA»M  BOOK.                                                                                        ' 

J-         > 

INTERCtT  ON  OFFICIAL  ACQOUKTi 

_   340_ 

62 

14047 

30 

- 

COLLECTION  VOUCHERS.  OTMEH  UNITS.  PCD  QASH  ■OOK, 

00 

.. 

OTME» 

DiBSUftW 

OltBU 

90874 

J7 

TOTAL, 

98051 

5' 

EMENTt; 

rsement  vouchem.  thi>  unit. 

37386 

96 

CERTIFIED  OONAECT;  /^                    ^^                                                                         1 

X        9/                    1 

DtS6UnSEMENT  VOUCMEPW.  OTHEd  UWT«. 

42 

11 

84234   19 

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r  ^^  ^^O'fxjtj*                    1 

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DEPARTMENT  OF  THE  INTERIOR 
UNITED  STAT«S  INDIAN  SSRVICE 

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DEPARTMENT  OF  THE  INTERIOR                                                                                                                                                        ^^ 
UNITtD  STATES  INDIAN  SERVICE        '•,^                                                                                                                               Arrini  INT  Nn.        "^ 

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FIXED  PROPERTY  CARD      ll J' 

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(O    LAND  AND  IMPROVEMENTS 
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FIXED  PROPERTY  CARD    eX 


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INkMt  AND  OUcniPTtON  OF  auticlsJ 


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INAMC   AND   OCUKirriOM  Of   AKTICLt) 


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EXHIBIT   104. 


RECAPITULATION    OF    REGISTERS 

RE- 
CAP 

NAME  Of  ACCOUNT 

TRANSACTIONS  THIS  MONTH      BAUNCES  FORMER  MONTH  |       BALANCES  TO  DATE 

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REQUISITION    FOR   STORES 


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NAME  ANO  QUANTITY  OP  ARTICLE  WANTED 


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REQUISITION   FOR   STORES 


u«iT,._ .  V5feslern  .Ageney., 


NAME  ANO  OUANTITY  OF  ARTICLE  WANTED 


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ACCT       ,        EREO 


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REOUISITION    FOR   STORES 


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NAME  AND  QUANTITY  DF  ARTICLE  WANTED 


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EXHIBIT  131. 


PRODUCTION    REPORT 


10.  <3o/ 


WORK  OESCRI8E0 


BELOW.  »NO«"'i,S,£?&,".°r''S|£k:^  SHOULD  BE  MADE. 


NATURE  OF  WORK  DONE 


DETAILED  COSTS 


S^-po 


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PRODUCTION    REPORT                                                                             „o.    'Oo  i> 

L-.a^t.^h^- HAS  ^i?0^i^OR^^^'^^^''^^^^-^¥^'^^'^- "'  •'0»'<    MSCR.BED 

BELOW.  AND  *  Jli'i'i.fjEVoV'cJsTs"  '"""'"D  BE  MADE. 

NATURE  OF  WORK  DONE 

DETAILED  COSTS 

AMOUNT 

■^v 

//U<!Cl  (P*^  q>Au.  >^^^^ 

/>?t-aZVU^  ,  fiuJ^'ini. 

7  OO 

ffV                       > 

OCa-*w. 

v3 

— -■ 

1 

PRODUCTION    REPORT                                                                             „„ 
^AArTTSR. MAS  g|S?glg,^^°0R^'''<«'^^^^'^J^'^«*^--^^^HE  WORK   DESCRIBED 

J£93=r 

BELOW.  AND  ttiStS^E'R^F'^o'sTs"  ="°"'-''  "''  "'""'• 

1 

NATURE  OF  WORK  DONE 

DETAILED  COSTS 

AMOUNT                    1 

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PRODUCTION    REPORT 


*^-  MAS  pEflFORMED  FOR  ^     ^      .rTr?*rr^rTT:y . . . 

BELOW    AND^*"'**^  ^P**  MOH&Y  DUE  ^uniii  n  bf   uahc 
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o.     ^o    / 


-  THE  WORK   DESCRIBED 


NATURE  OF  WORK  DONE 


PRODUCTION   REPORT 


<fa/\^^^^j\j<^r.4?li,vy^  MA«  °g?i'151^p/o,„  '^-  ^-^Ac*,<yti> / 


BELOW,  AND 


A  BILL  FOR  MONEY  DUE 


SHOULD  BE  MADE. 


-THE  WORK  DESCRIBED 


NATURE  OF  WORK  DONE 


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DETAILED  COSTB 


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■  MOULD    >■   ORfaiTEO   WITH   TH(  AMOUFTT 


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EXHIBIT  IS--?. 


DEPARTMENT  OF  THE  INTERIOR 
UNIT£0  STATES  INDIAN  SERVlCf 


REGISTER  NO.  II 


U/SdAoxn-^  ^^t£-^i,<^ 


REGISTER  OF  PROPERTY  DROPPED 


V  'uA, 


••     ( /  '..'f 


DESCR1PTI0K  OF  PHOPERTY  FOR  WHICH  RELIEF 
IS  CLAIMED,  MANNER  OF  LOSS.  ETC. 


OkC      -^-^^c/Z     :^/a^£^0^^^       /^-T.t^'*^^^/..^^^       ~$ 


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155 


EXHIBIT  134. 

DtPARTMENT  Of  THE  INTERIOR                                                                                                                                                          REGISTER  K0.I2 
.     UNITCO  STATES  INO'AN  SERVICE 

REQISTER  OF   MISCELLANEOUS   TRANSAOTIONS 

._.  _4>^<^^^^?^  "i^^^k:^;:                                    '^,,-M<^ ...7 

/         /  ^ 

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RECAP 

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RO 

COST  ACCI                  Al 
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TOTAL 

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15(3 


EXHIBIT  135. 


«n      /                                                    COST 

LEDGER 

c 

'' 

OPERATING 
EXPENSES 

JULY 

AUGUST                 ll          SEPTEMBER 

OCTOBER                 1 

TOTAL 
THIS 

MONTH 

TOTAL 
TO 
1             DATE 

TOTAL 

THIS 
MONTH 

TOTAL                    TOTAL 

TO                     !          THIS 

DATE               1      MONTH 

TOTAL- 
TO 
DATE 

TOTAL 

THIS 
MONTH 

TOTAL 

TO 

DATE 

SALARIES  AND  WAOES, 
NEOULAR  EMPLOVEEB 

"i^ 

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n 

7 

? 

7  - 

SALARrCS  AND  WAOES, 
IRREGULAR  EMPLOYEES 

1  o 

o   . 

/ 

c 

MATtRIAL  AND  SUPPLIES. 

MATERIAL  AMD  SOPPLtEB. 

.» 

MATERIAL  AND  SUPPLIES. 
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C 

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or  PROPERTY 

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So.. 

n 

,V(? 

> 

EXPENSES  NOT  OTHERWISe 
CLASSIFIED                   ^ 

iuff 

I 

z 

' 

2yo 

OltOSS  TOTAL 

II? 

?/4 

/ 

/ 

U 

fffn 

.01 

TRANSFERS  (CREDIT) 

r\. 

(  j- 

NET  TOTAL 

> 

'13 

?d 

/ 

/ 

5 

'!(> 

K^ 

OPERATrNG 
INCOME    _ 

.10 

RENTAL  OF  flUILDINQS 

r 

WATER  RENTALS 

1 

.11 

HEIRSHIP  FEES 

.l> 

1 

.,.       

' 

" 

~ 

■" 

.!• 

ADVERTISING  FEES 

ISh 

~ 

~ 

FARM  P*K)OgCT8 

1 

/'-^ 

"" 

"" 

■" 

"' 

c? 

1 

\^ 

.IT 

MISCELLANEOUS 

TOTAL 

2  So 

~ 

-               1          1 

_ 

_. 

_ 

_ 



._ 

,,       , 

„ 

^ 

_ 

^ 

L 

^^ 

_ 

_ 

^ 

_ 

. 

_ 

_ 

^ 

157 


EXHIBrr  136. 


o 

COST    LEDGER 

■ 

' 

NOVEMBER 

1             DECEMBER            II              JANUARY 

FEBRUARY 

TOTAL 

THIS 
MONTH 

TOTAU 

THIS 
MONTH 

TOTAl- 
TMI8 

MONTH 

TOTAL 

TO 

DATE 

TOTAL 

THIS 
MONTH 

TOTAL 

TO 

DATE 

z 

i 

z 

1 
i 

a 

TO 
DATE 

TO 
DATE 

1    Ml 

!   Ill 

^ 

J 

■■ 

_i. 

1 

1 

-TT 

- 

^ 

• 

o 

^ 

—\ 

"" 

~" 

" 

"■ 

■ 

" 

_.. 

158 


E>JIIBIT  137. 


EXHIBIT  138. 


^ 

r^r^^T 

NO                   "^ 

y"*N  ^"^v  ^~N    . 

fF»TClRF       (ljf£yt^U<^    a/t 

^^,  CL.Jj2U<^...^^ 

«^v_^o  1 

1                     OPERATING 
J                     EXPENSES 

JU1_V 

n 

OPERATING 

TOTA 

THIS 

JULY 

TOTAL. 

THIS 
MONTH 

1 

rOTAL 
TO 

EXPENSES 

L_ 

TOTAL 

TO 

DATE 

DATE 

MONTH 

.SI 

SALARIES  AND  WAOeS, 
REGULAR  CMfLOYEEt 

^ 

.01 

SALARIES  AND  WAOES. 
REGULAR  EMPLOYEES 

6 

'^ 

"■ 

~ 

v.iwz] 

.03 

SALARIES  AND  WAOES, 
IRREGULAR  EMPLOYEES 

■         ^ 

iH  - 

.01 

SALARIES  AND  WAGES, 
IRREGULAR  EMPLOYEES 

^ 

o 

~ 

?? 

■  r  - 

?' 

^ 

.03 

S^^^TtsC^JUs 

-/.Ur. 

M 

MATERIAL  AND  SUPPLIES, 

. 1 

■i-h 

.04 

MATERIAL  AND  SUPPLIES. 

.M 

MATERIAL  AND  SUPPLIES, 

- 

3 

o 

3S 

^S^iFTF 

.OS 

MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 

^3  7^^ 

.05 

MATERIAL  AND  SUPPLIES. 
MISCELL>NEOU8 

_ 

t 

l7H 

"Irf^ 

.01 

REPAIRS  AND  PRESERVATION 
OF  PROPERTY 

.<M 

REPAIRS  AND  PRESERVATION 
OF  PROPERTY 

- 

- 

' 

M 

' 

-01 

TRAVELING  EXPENSES, 

.07 

TRAVELING  EXPENSES, 
INCLUDING  PER  DICM 

.M 

EXPENSES  HOT  OTHERWISE 

CLASSIFIED 

M, 

.OS 

EXPENSES  NOT  OTHERWISE 
CLASSIFIED 

u 

_ 

/    B     II 

i 

^' 

GROSS  TOTAL 

U 

£[£y 

h'. 

3^f^ 

GROSS  TOTAL 

^ 

0 

'9 

"/i'm. 

.01 

TRANSFERS  (CREDIT) 

.01 

TRANSFERS  (CREDIT) 

1 

NET  TOTAL 

u 

oi<h 

iii 

U2i 

NET  TOTAL 

6 

o 

'S 

4 

inf 

6«ftATlN(i 
INCOME 

OPERATING 

INCOME 

.10 

RENTAL  OF  BUILDINGS 

.10 

RENTAL  OF  BUILDINGS 

.11 

WATER  RENTALS 

.,, 

.tl 

HEIRSHIP  FEES 

,13 

HEIRSHIP  FEES 

.13 

TUITION  FEES 

.13 

TUITION  FEES 

■4 

SCHOOL  PRODUCTS 

.14 

SCHOOL  PRODUCTS 

.It 

ADVERTISING  FEES 

.IS 

ADVERTISING  FEES 

.to 

FARM  PRODUCTS 

.14 

FARM  PRODUCTS 

.11 

MISCELLANEOUS 

.IT 

MISCELLANEOUS 

TOTAL 

TOTAL 

1 

L 

LI 







_ 

159 


EXHIBIT  139. 


EXHIBIT   140. 


.0.            ^ 

COST 

FFATNRP        (^^^Ci^-C:-^       /   ( -fiTL^ 

nJyCc' 

_ 

• 

OPERATING 
EXPENSES 

JULY                       1 

TOTAL 

THIS 
MONTH 

TOTAL 

TO 

DATE 

' 

.01 

SALARIES  AND  WAGES. 
REGULAR  EMPLOYEES 

7q 

> 

(f,lr 

-- 

- 

" 

*f 

■V 

a 

.02 

SALARIES  AND  WAGE&. 
IfiHEQULAR  EMPLOYEES 

.03 

MATERIAL  AND  SUPPLIES. 

M 

MATERIAL  AND  SUPPLIES. 

'. 

M 

.  /*MATER1AL  AND  SUPPLIES. 
MISCELLANEOUS 

.00 

REPAIRS  AND  PRESERVATION 
OF  PROPERTY 

! 

.07 

TRAVELINQ  EXPENSES. 

INCLUOINQ  PER  DIEM 

.M 

EXPENSES  NOT  OTHERWISE 

CLASSIFIED 

QR08S  TOTAL 

•f 

j- 

<cL 

'? 

■r 

',1- 

.09 

TRANSFERS  (CREDIT) 

NET  TOTAL 

;f 

? 

LL 

'<? 

T- 

u 

OPERATING 
INCOME 

.10 

RENTAL  OF  BUILDINGS 

~~ 

~ 

~ 

— 

~ 

.11 

WATER  RENTALS 

.12 

HEIRSHIP  FEES 

.13 

TUITION  FEES 

-1 

.r4 

SCHOOL  PRODUCTS 

.15 

ADVERTISING  FEES 

1 

.11 

FARM  PRODUCTS 

, 

.17 

MISCELLANEOUS 

1 

TOTAL 

1 

NO. 


COST 


(O^. 


2^ 


OPERATING 
EXPENSES 


SALARIES  AND  WAOES. 
REOUt-AR  EMPLOYEES 


SALARIES  AND  WAGES. 


IRREQULAR  EMPLOYEES 


MATERIAL  AND  SUPPLIES. 


g^LxL:^ 


MikTERIAL  AND  SUPPLIES. 


MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 


REPAIRS  AND  PRESERVATION 


OF  PROPERTY 


TRAVELINQ  EXPENSES. 
tNCLUOtNO  PER  DIEM 


EXPENSES  NOT  OTHERWISE 


JULY 


TOTAU 

THIS 
MONTH 


0R08S  TOTAL 


TRANSFERS  (CREDIT) 


3o 


TOTAL 

TO 

DATE 


fo 


lco_ 


LC 


OPERATING 
INCOME 


RENTAL  OF  BUILDINGS 


WATER  RENTALS 


HEIRSHIP  FEES 


TUITION  FEES 


SCHOOL  PRODUCTS 


ADVERTISING  FEES 


FARM  PRODUCTS 


MISCELLANEOUS 


4LtO 


11^ 


LL 


1L2. 


A/T-  lo 


IGO 


EXHIBIT  141. 


LXHIp:"    142. 


/ 

MO ^^ K^K^^=>    1 

FEATURE  ,    (CfS^yt-a:Zc^   /^^^^^^^^-i^t?     '^^^^^^---^'^^-^.t^ 

FFAniRf      (^kX^^-rt      Ou-3-i'^  O^ 

^^ 

COST 

/ 

• 

.01 

-OPERATING 
.XPENSES 

JULY 

OPERATING 
EXPENSES 

JULY 

TOTAL 

THIS 
MONTH 

TOTAL 
TO 

date: 

TOTAL 
THIS 

MONTH 

-rOTAL 

TO 

DATE 

SALARIES  AND  WAOCS. 
REQULAfi  EMPLOYEES 

.01 

SALARIES  AND  WAGES. 
REGULAR  EMPLOYEES 

?|j 

D 

■- 

2W4 

.M 

SALARIES  AND  WAGES. 
IRBEQULAR  EMPLOYEES 

.01 

SALARIES  AND  WAGES. 
IRREGULAR  EMPLOYEES 

.M 

MATERIAL  AND  SUPPLIEB. 

L 

6 

% 

i 

'1 

?^ 

.03 

MATERIAL  AND  SUPPLIES. 

a- 

s 

Si 

■~ 

^k|-.<7? 

.M 

MATERIAL  AND  SC^LIES, 

.0* 

HATEBUL  AHbSUWUK. 

0 

s 

*'7 

>^ 

'7 

.01 

MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 

5 

a 

^J- 

.OS 

MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 

1/ 

1 

CI 

\ 

^ 

i 

'^ 

' 

Ma 

.00 

REPAtm  AND  PflEtCRVATION 
OF  PROPERTY 

.00 

REPAIRS  AND  PRESERVATION 
OF  PROPERTY 

.07 

TRAVELING  EXPENSES. 
INCLUDING  PER  DIEM 

.07 

TRAVELrNO  EXPENSES. 
INCLUDINQ  PER  DIEM 

.M 

EXPENSES  NOT  OTHERWISE 

CLASSIFIED 

.01 

EXPENSES  NQT  OTHERWISE 
CLASSIFIED 

5 

A 

3-f 

^. 

c 

3 

S-o] 

(%. 

( 

/ 

S] 

■i 

3 

- 

OBOSS  TOTAL 

( 

4 

c 

9-1 

/ 

? 

0 

V 

GROSS  TOTAL 

t 

V 

? 

of, 

^\1 

'oL 

.00 

TRANSFERS  (CREDIT) 

.00 

TRANSFERS  (CREDIT) 

1                                                           MET  TOTAL 

J 

> 

h 

0 

U 

L. 

, 

T 

I 

t 

VI 

NET  TOTAL 

'? 

> 

oC 

n 

y^lc 

OPERATING 
INCOME 

OPERATING 
INCOME 

.10 

RENTAL  OF  lUILDINOS 

.10 

RENTAL  OF  BUILDINGS 

.11 

WATER  RENTALS 

.11 

WATER  RENTALS 

.11 

HEIRSHIP  FEES 

.12 

HEIRSHIP  FEES 

.11 

TUITION  FEES 

— 

.13 

TUITION  FEES 

.t4 

SCHOOL  PRODUCTS 

.M 

SCHOOL  PRODUCTS 

.11 

AOVERTIBINO  FEES 

.IS 

ADVERTISING  FEES 

.16 

FARM  PRODUCTS 

.IT 

MISCELLANEOUS 

TOTAL 

TOTAL 

161 


EXHIBIT  143. 


EXHIBIT  144. 


^-7 

/^ 

NO.        /^ 

i— 

COST 

"0-  -^ COSl 

A— 

/                          1 

/^ 

JULY                      1 

JULY                       1 

EXPENSES 

TOTAL- 

THIS 
MONTH 

TOTAL- 
TO 
OATE 

EXPENSES 

TOTAL. 

THIS 
MONTH 

TOTAl. 

XO 

DATE 

.01 

SALARIES  AND  WAGES, 
REGULAR  EMPLOYEES 

!t\ 

f. 

ot 

SALARIES  AND  WACEb, 
REGULAR  EMPLOYEES 

/ 

i 

?> 

,1 

- 

^ 

7 

_ 

/ 

it 

T,^- 

.02 

SALARIES  AND  WAGES, 
IBREOULAR  EMPLOYEES 

- 

.03 

SALARIES  AND  WAGES. 
IRREGULAR  EMPLOYEES 

jm 

MATERIAL  AND  SUPPLIES. 

.03 

MATERIAL  AND  SUPPLIES. 

f 

0 

SI, 

^7^ 

.M 

/ 

f 

/2- 

■0< 

fc(A«ftlAl  ANoAuPtufeS.  '    ' 

/ 

f 

/■T- 

-OS 

MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 

■ 

'0 

7 

4^V 

.06 

MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 

3 

7 

^s 

'0 

^ 

♦«/ 

?7 

f4    1 

.M 

REPAIRS  AND  PRESERVATION 
OF  PROPERTY 

.04 

REPAIRS  AND  PRESERVATIOH 
OF  PROPERTY 

. 

: 

.07 

TRAVELING  EXPENSES. 

INCLUDING  PER  OIEM 
1          . 

.or 

TRAVELING  EXPENSES. 
INCLUDING  PER  DIEM 

7 

IS 

'7 

16 

? 

H 

3o 

■» 

V^<^o 

1 

i 

3 

EXPENSES  NOT  OTHERWISE 

1 

.OS 

EXPENSES  NOT  OTHERWISE 
CLASSIFIED 

^ 

:> 

- 

1 

GROSS  TOTAL 

3 

u 

4 

? 

1 

SL 

GROSS  TOTAL 

:/ 

f 

/ 

f! 

// 

Ji^ 

// 

.09 

TRANSFERS  (CREDIT) 

.09 

TRANSFERS  (CREDIT) 

NET  TOTAL 

!^ 

4 

S(o 

!? 

^ 

6%. 

NET  TOTAL 

; 

f 

^ 

i 

// 

li^i 

// 

.-■ 

OPERATING 
INCOME 

Of^£RATINi3 
INCOME 

■">                       RENTAL  OF  BUILOINOS 

.10 

RENTAL  OF  BUILDINGS 

.ir                     WATER  RENTALS 

.11 

WATER  RENTALS 

,2                       HEIRSHIP  FEES 

.12 

HEIRSHIP  FEES 

■  U                      TUITION  FEES 

.13 

TUITION  FEES 

.14 

SCHOOL  PRODUCTS 

.14 

SCHOOL  PRODUCTS 

— 

- 

- 

• 

.16 

. 

.19 

ADVERTISING  FEES 

AOVERTtSING  FEES 

.11 

FARM  PRODUCTS 

.IT 

MISCELLANEOUS 

TOTAL 

TOTAL 

_ 

^ 

^ 

_ 

.  _ 

[                                                                                         1 

J 

~ 

rj 

~ 

~' 

~ 

»71t>tj— 17- 


-11 


162 


EXHIBIT  145. 


EXHIBIT  146. 


/o 


FEATURE 


COS 


OPERATING 
EXPENSES 


SALARIES  AND  WAOES, 
REGULAR  EMPLOYEES 


SALARIES  AND  WAOES, 
IRREGULAR  EMPLOYEES 


MATERTAL  AND  SUPPLIES. 


MATERIAL  AND  SUPPLIER 


MATERIAL  AND  SUPPLIES 
MISCELLANEOUS 


REPAIRS  AND  PRESERVATION 

or  pROpeimr 


JULV 


TOTAl- 
THIS 

MONTH 


/  C^C 


TRAVELINO  EXPENSES, 
fNCLUOINQ  PER  DIEM 


EXPENSES  NOT  OTHERWISE 
CLASWnED, 


TRANSFERS  (CREDIT) 


Jl^ 


t^ 


u 


mm 


l£k 


OPERATING 
INCOME 


RENTAL  OF  BUILDINQ8 


WATER  RENTALS 


HEIRSHIP  FEES 


TUITION  FEES 


SCHOOL  PRODUCTS 


ADVERTI8INQ  FEES 


FARM  PRODUCTS 


MISCELLANEOUS 


/5- 


TOTAL 

TO 

DATE 


.iul^ 


Lzi 


\it^ 


2& 


2 


^62S 


1\l\Mi 


z. 


15' 


'^"^ 


NO.  ^^^ COST 

FEATURE     (^fiJU.*t:ic^?^  <^^^^..tJtrt^,^^     ^^Si9^«.^^ 

L 

/                    0                7-    .          ' 

OPERATING 

JU1_V 

AL 

TO 

TAl- 

IIS 

NTH 

TOTAL 

TO 

DATE 

TOTA 

THrs 

MONT 

Th 
MO 

.01 

SALARIES  AND  WAOES, 
REGULAR  EMPLOYEES 

US-- 

T 

~ 

^S 

"L, 

.02 

SALARIES  AND  WAGES, 
IRREOULAR  EMPlOVEEs 

■03 

MATERIAL  AND  SUPPLIES. 

J23I 

/bJ 

}f 

■M 

MATERIAL  AND  SUPPLIES, 

2SoG 

)iH 

.M 

MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 

.M 

REPAIRS  AND  PRESERVATION 
OF  PROPERTY 

.07 

TRAVELING  EXPENSES, 
INCLUDING  PER  DIEM 

.01 

EXPENSES  HOT  OTHERWISE 
CLASSIFIED 

QROSS  TOTAL 

f<i31 

...lH2i 

.01 

TRANSFERS  (CREDIT) 

^ 

1 

NtT  TOTAL 

??3l 

h 

3' 

J_ 

' 

OPERATING 
•      INCOME 

.10 

RENTAL  OF  BUILDINGS 

.11 

WATER  RENTALS 

.12 

HEIRSHIP  FEES 

.11 

TUITION  FEES 

.14 

SCHOOL  PRODUCTS 

.IB 

ADVERTISING  FEES 

.11 

FARM  PRODUCTS 

* 

.17 

MISCELLANEOUS 

- 

1  1 

TOTAL 

_, 

11 

_ 

. 

163 


EXHIBIT  147. 


EXHIBIT  148. 


»o-     /^                                            COS" 

T    L 

• 

JUl_Y                       1            AUQ 

EXPENSES                                    - 
M 

DTAL 

-HIS 

DNTM 

^°T^''                TOTAL 
.,12.,                     THIS 
DATE                 MONTH 

,01 

7,.r- 

1    M 

iALARIES  AND  WAQE$. 

REOULAR  EMPLOYEES 

loo  - 

■01 

IRREQULAR  EMPLOYEES 

.03 

MATERIAL  AND  SUPPLIES. 

■*«l4 

JA,JIt-X^kt 

■f^7(, 

.•« 

MATERIAL  AND  SUPPLIES, 

2*// 

^T 

^„^^^-^i^-ff. 

."ktLL 

MATERIAL  AND  SUPPLfES. 

lilf 

MISCELLANEOUS                                                  | 

71JI 

.0* 

REPAIRS  AND  PRESERVATION 

OF  PROPERTY 

.07 

iNCLUomo  pen  diem 

.Ot 

CLASSIFIED 

GROSS  TOTAL 

ins£ 

IIIU^lL 

.0* 

TRANSFERS  CCREOtT) 

NET  TOTAL 

ifSgS^ 

0-<iSt& 

OPERATING 
INCOME 

.10 

,11 

.11 

.13 

.14 

■  IS 

.!• 

.n 

2  sua 

.l^tA 

TOTAL 

Z-S'/o 

>Si40 

HO  _Al —                                         COST    L 

/          r 

/^ 

OPERATING 
EXPENSES 

JUI_V 

AUQU 

TOTAL    "' 
THIS 

TOTAL 
TO 

TOTAL 
THIS 

OATE 

.«i 

SALARIES  AND  WAOES. 
REOULAR  EMPLOYEES 

1/6    - 

T 

1 

1 

1 

4 

-. 

.01 

SALARIES  ANO  WAGES. 
IRREGULAR  EMPLOYEES 

j 

1 

! 

~T 

; 

.03 

MATERIAL  AMD  SUPPLIES. 

* 

_Zi^ 

i  r 

i  iiWs 

- 

.04 

MATERIAL  AND  SUPPLIES 

^IF 

Z^^Ml 

.06 

MATERIAL  ANO  SUPPLIES. 
MISCELLANEOUS 

2^;U, 

I  i 

\7^ 

'  7v5 

.08 

REPAIRS  ANO  PRESERVATION 
OF  PROPERTY 

;  1 

'  1 

1 

1 

i 

.07 

TRAVELING  EXPENSES. 
INCLUOINQ  PER  DIEM 

1 

1 

!  ! 

.OS 

EXPENSES  NOT  OTHERV^ISE 
CLASSIFIED 

1    1 

1 

1 

i 

GROSS  TOTAl 

H//. 

m 

/(> 

■0* 

TRAN4FERS  rCREDITl 

SL<^o 

1  i 

^ 

^0 

NET  TOTAL 

3. 

(k^W 

'■^ 

OPERATING 
INCOME 

.10 

RENTAL  OF  BUILOINQS 

.11 

WATER  RENTALS 

.11 

HEIRSHIP  FEES 

.13 

TUITION  FEES 

.14 

ItCHOOL  PRODUCTS 

.15 

ADVEflnsiNQ  FEES 

.IS 

FARM  PRODUCTS 

.11 

MISCELLANEOUS 

' 

TOTAL 

164 


EXHIBIT  149. 


EXHIBIT  150. 


NO.    /^                                            COST 

FEATURE       (i^^iCt^ytufUj  i^V^Oel'L^d^-.^-^fcv  P^^'Cf^^ 

/           /      /              r 

A.* 

OPERATING 

JULY 

TOXAL 

THIS 
MONTH 

XOTAL 

TO 

DATE 

EXPENSES 

1 

< 

.01 

SALARIES  AND  WAOES. 
REGULAR  EMPLOYEES 

/ 

^ 

o 

.« 

SALARIES  AND  WAOES. 
IRREGULAR  EMPLOYEES 

.03 

MATERIAL  AND  SUPPLIES, 

a 

1 

iv 

r 

? 

(^> 

.M 

MATERIAL  AND  SUPPLIES. 

y 

37. 

y 

^1. 

.OS 

MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 

M 

REPAIRS  AND  PRESERVATION 
OF  PROPERTY 

-^ 

TRAVELINO  EXPENSES. 

-^ 

INCLUOINO  PER  DIEM 

EXPENSES  NOT  OTHERWISE 

M 

CLASSIFIED 

OBOSS  TOTAL 

2 

% 

c. 

C(d 

I 

3 

Ir 

aj_ 

.M 

TRANSFERS  (CREDIT) 

? 

2 

So 

; 

y 

So 

NET  TOTAL 

I 

/ 

U 

H 

I 

/ 

It 

^ 

OPERATING 
INCOME 

.10 

RENTAL  OF  BUILDINGS 

.11 

WATER  RENTALS 

.12 

HEIRSHIP  FEES 

.11 

TUITION  FEES 

.14 

SCHOOL  PRODUCTS 

.IB 

ADVERTISING  FEES 

.■« 

FARM  PRODUCTS 

.IT 

MISCELLANEOUS 

5 

A 

■ys- 

M 

3.i-' 

7 

f. 

oe 

TOTAL 

1 

h 

0O 

-J 

-1 

2 

i 

Z2. 

x^ 


COST 


FEATURE 


(vpp^u<iti^.  o^/::iU^ 


OPERATING 
EXPENSES 


SALARIES  AND  WAOES. 
REGULAR  EMPLOYEES 


SALARIES  AND  WAGES, 
IRREGULAR  EMPLOYEES 


MATERIAL  AND  SUPPLIES. 


MATERIAL  AND  SUPPLIES, 


MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 


REPAIRS  AND  PRESERVATION 


OF  PROPERTY 


TRAVELING  EXPENSES. 


INCLUOINO  PER  DIEM 


EXPENSES  NOT  OTHEHWISE 


GROSS  TOTAL 


TRANSFERS  (CREDIT) 


NET  TOTAL 


JULY 


TOXAL 

THIS 
MONTH 


<£s^ 


.ti 


l^hL 


og 


m 


yg 


11^. 


TOT-AU 

TO 

DATE 


S-0 


n 


OPERATING 
INCOME 


RENTAt.  OF  BUIt-OINQS 


WATER  DENTALS 


HEIRSHIP  FEES 


TUITION  FEES 


SCHOOL  PRODUCTS 


ADVERTISING  FEES 


FARM  PRODUCTS 


MISCELLANEOUS 


.Ik. 


Jl'k. 


-il 


^y 


\>ll 


l^a'^ 


'og'^ 


M 


/T- 


165 


EXHIBIT  151. 


EXHIBIT  152. 


so.    /d 

FEATURE      (L^/U^aZC/llu  ^^SX-^^^^t-O'-nU^ 

< 

DOST 

t^  >^ 

A^^r                ■   / 

OPERATING 
EXPENSES 

JU1_Y 

TO 

T 

MO 

TA 
HIS 

1-               TOTAL 

TO 
H                 DATE 

NT 

.01 

SALARIES  AND  WAGES. 
BEOULAB  EMPLOYEES 

/ 

a 

6 

1 

V 

^-- 

.02 

SAU^RIEG  AND  WAGES , 
IRREGULAR  EMPLOYEES 

/ 

( 

/r 

.03 

"A^R'AL  AND  SUPPLIES. 

/ 

7 

7 

'1' 

I 

^ 

■  n> 

.04 

MATERIAL  AMD  SUPPLIES. 

7 

OV 

m-v- 

.06 

^         MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 

.« 

REPAIRS  AMD  PRESERVATION 
OF  PROPERTY 

.07 

INCLUDINO  PER  DIEM 

EXPENSES  NOT  OTHERWISE 

.01 

CLASSIFIED 

GROSS  TOTAI- 

^ 

3 

q 

'^ 

3 

?> 

i'^ 

.0> 

TRANSFERS  (CREDIT) 

2 

\ 

■\ 

■i^ 

NET  TOTAL 

J 

/ 

L 

la 

3 

i{ 

''M 

.10 

OPERATING 

RENTAL  OF  BUILDINGS 

.11 

WATER  RENTALS 

.12 

HEIRSHIP  FEES 

.19 

TUITION  FEES 

.14 

SCHOOL  PRODUCTS 

.15 

ADVEHTI3INQ  FEES            , 

.!• 

FARM  PRODUCTS 

/ 

f 

s^ 

.17 

MISCELLANEOUS 

/' 

is:. 

TOTAL 

.. 

A 

V 

s. 

_ 

/ 

M- 

- 

NO.     /-? 

■ 

kG=-r 

t~^r^ 

fEATURE     (!^^^^^(^ 

/2<.-c^e^^>^->^Iz. 

^         ^          -^ 

OPERATING 
EXPENSES 

JULY 

TOTAL 

THIS 
MONTH 

TOTAL 

TO 

DATE 

.01 

SALARIES  AND  WA0E8. 
REGULAR  EMPLOYEES 

.M 

SALARIES  AND  WAGES. 
IRREGULAR  EMPLOYEES 

/ 

S 

o  e> 

l\\ 

.03 

MATERIAL  ANO_ SUPPLIES. 

-> 

i 

■■^f 

Hs-^ 

.04 

MATERIAL  AND  SUPPLIES. 

1 

.OS 

MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 

.OS 

REPAIRS  AND  PRESERVATION 
OF  PROPERTY 

.07 

TRAVELING  EXPENSES. 
INCLUDING  PER  OIEM 

EXPENSES  NOT  OTHERWISE 

.M 

CLASSIFIED 

GROSS  TOTAL 

^ 

7 

•i'f 

V]\^i 

.09 

TRANSFERS  (CREDIT) 

NET  TOTAL 

¥ 

? 

^1 

{.fjfc. 

OPERATING 
INCOME 

.10 

RENTAL  OF  BUILEAnOS 

~~ 

= 

== 

" 

^ 

"^ 

.11 

WATER  RENTALS 

.11 

HEIRSHIP  FEES 

.13 

.14 

SCHOOL  PRODUCTS 

1 

.IS 

ADVERTISING  FEES 

.IS 

FARM  PRODUCTS 

, 

.17 

MISCELLANEOUS 

• 

TOTAL 

166 


EXHIBIT  153. 


EXHIBIT  154. 


"o-    /?                                             COST 

FEATURE      O^Jy?^a^.mi.    0^ayU^tA^}^A^^-7^^..- 

r                 / 

/ 

OPERATING 
EXPENSES 

JULY 

TOTAL 
THIS 

MONTH 

TOTAL. 
DATE 

.01 

BALARIE8  AND  WA0E8. 
REOULAft  EMPLOYEES   ' 

f  Ci 

( 

,' 

7 

p 

.« 

SALARrES  AND  WAQEB. 

IRREOULAR  EMPLOYEES 

.03 

MATERIAL  AND  SUPPLIES. 

6 

/ 

/i 

i 

^^ 

'fr 

.M 

MATERIAL  AND  SUPPLIES. 

.05 

MATERIAL  ANDlSUPPLIES. 
MISCELLANEOUS 

■^ 

T? 

f 

i- 

7-5 

REPAIRS  AND  PRESERVATION 

.9* 

OF  PROPERTY 

.07 

TRAVELINQ  EXPENSES, 
INCLUDING  PER  DIEM 

.Dt 

EXPENSES  NOT  OTHERWISE 
CLASSIFffeO 

/ 

v-'O 

1 

4c 

GROSS  TOTAL 

'in 

a 

W 

?^ 

O 

</ 

?<| 

.Ot 

TRANSFERS  f^REDITt 

2 

? 

-^C" 

t 

^ 

■Jl 

HET  TOTAL 

(fi 

0 

1^ 

/ 

? 

0 

r 

OPERATING 

INCOME 

JO 

r 

- 

.11 

WATER  RENTALS 

.11 

HEIRSHIP  FEES 

.13 

TUITION  FEES 

.14 

SCHOOL  PRODUCTS 

.IS 

ADVERTISING  FEES 

.!■ 

rARM  PRODUCTS 

/ 

^ 

U 

/ 

g 

frO 

•  IT  - 

MISCELLANEOUS 

TOTAL 

/ 

H 

u 

/ 

^ 

Co 

NO.           /f 

f 

CO 

ST 

y7/^         /J^/    ^,^ 

/    / 

FEATURE  o/y^^.-cAA-  r^^^^n^ 

-ayU-A 

r>l^ 

OPERATING 
EXPENSES 

JULY 

TOTAl. 

THIS 
MONTH 

TOTAL 

TO 
DATE 

.01 

SALARIES  AND  VVAQES. 
REGULAR  EMPLOYEES 

3» 

r 

^ 

/f 

1 

at. 

.01 

GALARIES  AND  WAGES. 

^ 

1 

- 

^f 

Ct 

Vrt 

7Kt^.  i:«i,^/l^AP^ 

fS^ 

■  01 

MATERIAL  AND  SUPPLIES, 

^ 

i 

i-T- 

,1 

>1-- 

>05 

MISCELIANEOUS 

.06 

REPAIRS  AND  PRESERVATION 
OF  PROPERTY 

.07 

TRAVELING  EXPENSES, 
INCLUDING  PER  DIEM 

.08 

EXPENSES  NOT  OTHERWISE 
CLASSIFIED 

, 

1 

CROSS  TOTAL 

; 

!1 

s 

T^ 

j 

7 

fliA- 

.09 

TRANSFERS  (CREDIT) 

1 

:? 

s 

^^■ 

3>|y 

11 

r- 

OPERATING 

INCOME 

.10 

RENTAL  OF  BUIL0IN03 

.11 

WATER  RENTALS 

.la 

HEIRSHIP  FEES 

.13 

TUITION  FEES 

.1* 

SCHOOL  PRODUCTS 

.IS 

ADVERTISINQ  FEES 

.IS 

FARM  PRODUCTS 

.17 

MISCELLANEOUS 

TOTAL 

- 

_ 

_ 

_ 

_ 

T 

167 


EXHIBIT  155. 


EXHIBIT  156. 


.0    '^^ 

COST 

OPERATING 

JULY 

EXPENSES 

TOTAL- 

THIS 
MONTH 

TOTAl. 

TO 

DATE 

.01 

SALAfltES  AND  WAGES. 
REGULAR  eMPLOVEES 

.M 

SALARIES  AND  WA0E3, 
IRBECIULAR  EMPLOYEES 

I, 

7 

1. 

\  - 

.M 

MATERIAL  AND  8UPPUE8. 

s. 

1 

SI 

2 

7// 

.04 

MATEfllAL  ANO  SUPPLIES. 

■f 

7 

oi 

A 

'31- 

■^8 

MATERIAL  ANO  SUPPLIES. 
MISCELLANEOUS 

ii 

f 

to 

!? 

1'^ 

t. 

aic^ 

.M 

REPAIRS  AND  PRESERVATION 
OF  PROPERTY 

' 

.•7 

TRAVELINO  EXPENSES. 
INCLUDINQ  PER  OIEM 

M 

EXPENSES  NOT  OTHERWISE 
CLASSIFIED 

r 

i 

1 

i> 

QROS8  TOTAL 

3 

X 

L 

oy 

11. 

1. 01 

.09 

TRANSFERS  (CREDIT) 

2 

2 

U 

01- 

22 

Lo% 

NET  TOTAL 

OPERATING 

INCOME 

.10 

RENTAL  OF  BUILDINGS 

.11 

.12 

HEIRSHIP  FEES 

.11 

TUITION  FEES 

.U 

SCHOOL  PRODUCTS 

.IS 

ADVERTISING  FEES 

.le 

FARM  PRODUCTS 

.IT 

MISCELLANEOUS 

TOTAL 

«n    ^/                                                           CORT 

' 

OPERATING 
EXPENSES 

JULY                         1 

TOTAL 

THIS 
MONTH 

TOTAL 

TO 

DATE 

.01 

SALARIES  ANO  WAGES, 
REGULAR  EMPLOYEES 

^ 

6< 

: 

r- 

c  - 

.03 

SALARIES  AND  WAGES. 
IRREGULAR  EMPLOYEES 

/ 

i,l 

? 

1 

\\ 

1 

1  1 

i 

/^ 

0     - 

.03 

MATERIAL  ANO  SUPPLIES. 

1 

1 

i     i 

1 

.04 

MATERIAL  ANO  SUPPLIES. 

( 

1 

i         • 

.05 

MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 

1 

1  1 

1 

1          ; 

1 

I  1 

1 

.06 

REPAIRS  AND  PRESERVATION 
OF  PROPERTY 

i 

1 

1 

1  1 

1          I 

j          \ 

\ 

I 

1 

.OT 

TRAVELINO  EXPENSES. 
INCLUOIHO  KR  OIEM 

i 

1          1 

1 

.Ot 

EXPENSES  NOT  OTHERWISE 
CLASSIFIED 

\ 

i 

; 

GROSS  TOTAL 

'/'Zo 

^ 

Z^- 

.09 

TRANSFERS  tCREDIT) 

1 

1 

j       :■ 

1  ; 

NET  TOTAL 

^^. 

f/^ 

I  - 

OPERATING 
INCOME 

.10 

RENTAL  OF  BUILDINGS 

! 

.It 

WATER  RENTALS 

i 

.1! 

HEIRSHIP  FEES 

i 

j 

.13 

TUITION  FEES 

1  ' 

i 

.14 

SCHOOL  PRODUCTS 

.IS 

ADVERTISING  FEES 

] 

1 

1 

.IS 

FARM  PRODUCTS 

L 

.17 

MISCELLANEOUS 

TOTAL 

168 


EXHIBIT  157. 


EXHIBIT  158. 


— 

— 

Ko    ^5                                           COST 

FEATURE     /n/A.Gjl,<yiyij^yJ^^^jt,,^  c!>lS^4u-t?CM*^    (Lfv^^    >U^ 

d 

OPERATING 
EXPENSES 

JULY                     1 

TOTAL. 

THIS 
MOfSlTH 

TOTAL 

TO 

DATE 

.01 

SALARIES  AND  WAGES. 
REGULAR  EMPLOYEES 

5b,< 

- 

vC 

y- 

.01 

SALARIES  AND  WAGES, 
IRREGULAR  EMPLOYEES 

.03 

MATERIAL  AND  SUPPLIES. 

.04 

MATERIAL  AND  SUPPLIES. 

.OS 

MATERIAL  AND  AUPPLICS. 
MISC£LLANEOU» 

.06 

REPAIR*  AND  PRESERVATION 
OF  PROPERTY 

1  L 

'  OV 

.OT 

TRAVELINQ  EXPENSES, 
INCLUDING  PER  DIEM 

1 

(^nj; 

.0> 

EXPENSES  NOT  OTHERWISE 
CLASSIFIED 

'33 

^n 

< 

/;>. 

)       - 

6'3 

7.fo 

QRoaS  TOTAL 

/t 

^5) 

ra 

'(  ^ 

%f^ 

.0* 

TRANSFERS  (CREDIT) 

NET  TOTAL 

/<. 

35 

tss 

fci 

'%jf6 

OPERATING 
INCOME 

JO                     RENTAL  OF  BUlLDrNOS 

.„ 

WATER  RENTALS 

.ri 

HEIRSHtP  FEES 

.r3 

TUITION  FEES 

.14 

SCHOOL  PRODUCTS 

.15 

ADVERTISING  FEES 

.f« 

FARM  PRODUCTS 

.17 

MISCELLANEOUS 

TOTAL 

— 

- 

- 

L 

NO.    c::^^'^                                                                                  COS 

T 

OPERATING 

JUl_Y 

EXPENSES                                  *^^ 

M 

OTAL.    1 

FHIS 

ONTH 

TOTAL 

TO 

DATE 

.01 

.<6<:    - 

SALARIES  ANO  WAGES. 

REGULAR  EMPLOYEES 

mA\ 

.01 

IRREGULAR  EMPLOYEES 

.03 

MATERIAL  AND  SUPPLIES. 

.04 

MATERIAL  AND  SUPPLIES. 

z>  gc-. 

^xJJ-l  ^^~*-^*^  

'iJL 

.06 

MATERIAL  AND  SUPPLIES. 

MISCELLANEOUS 

.W 

REPAIRS  AND  PRESERVATtON 

OF  PROPER TV 

.or 

^is_ 

TRAVELINO  EXPENSES. 

V2£ 

INCLUDING  PER  DIEM 

Ltl>^ 

5.' 

_   UA 

iilU 

.08 

f 

III 

_[JL 

GROSS  TOTAL 

52££Z 

lot  SI 

.09 

TRANSFERS  (CREDtTl 

NET  TOTAL 

lo^fi 

1oi£\ 

' 

OPERATING 

INCOME 

.10 

.11 

.11 

HEIRSHIP  FEES                                                      -- 

.14 

.15 

— 

.l« 

.IT 

MISCELLANEOUS      •                                         

-  -    -' 

TOTAL 



— 

169 


EXHIBIT  159. 


FXHIBIl    160. 


.n  JZ^4^                                              COS- 

T 

OPERATING 

EXPENSES 

JUUY 

TOXAU       I         TOTAL 

MONTH 

PAT 

^ 

.01 

SALARIES  AND  WAOES. 
REGULAR  EMPLOYEES 

? 

,". 

_ 

r 

s 

. 

.0} 

SALARIES  AND  WAQES, 
IRREOULAR  EMCLOVEES 

a 

5 

- 

% 

^ 

_ 

.M 

MATERIAL  AND  SUPPtlE*. 

■   csu^i^ 

.M 

MATERIAL  AND  SUPPLIES, 

3 

a 

'ft 

? 

% 

ii 

.03 

MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 

.M 

REPAIRS  AND  PRESERVATION 
OF  PHOPERTV 

_ 

.97 

TRAVEUNO  EXPENSES 
INCLUDING  PER  DIEM 

.99 

EXPENSES  NOT  OTHERWISE 
\ 

CLASS!  neo 

QR088  TOTAL 

? 

2 

/f^ 

$ 

? 

'? 

.M 

TRANSFERS  (CREDIT) 

r 

NET  TOTAL 

a 

2 

'± 

A 

y 

I± 

'■- 

OPERATING 
INCOME 

.10 

RENTAL  OF  BUILDINGS 

■ 

.„ 

WATER  RENTALS 

.13 

HEIRSHIP  FEES 

- 

- 

- 

— 

.1] 

TUITION  FEES 

.14 

SCHOOL  PRODUCTS 

.ra 

.!< 

FARM  PRODUCTS 

— 

- 

- 

.IT 

MISCELLANEOUS 

TOTAL 

J 

NO.    <^^^~~                                       COST 

f 

||                          OPERATING                           L 

JUL-V                     II 

= — . 

EXPENSES 

TOTAL 
THIS 

MONTH . 

TOTAL 
TO 

.01 

SALARIES  AND  WAQES. 

REGULAR  EMPLOYEES 

,01 

/2^ 

1    - 

IRREOULAR  EMPLOYEES 

/> 

(, 

1    - 

.03 

MATERIAL  AND  SUPPLIES. 

.M 

MATERIAL  AND  SUPPLIES. 

.05 

MATERIAL  AND  SUPPLIES. 

S2 

USO 

MISCELLANEOUS 

?. 

^^roW 

.0« 

or  PROPERTY 

1 

.07 

TRAVELING  EXPENSES. 

INCLUDING  PER  DIEM 

.oa 

CLASSIFIED                                                              '^ 

II 

GROSS  TOTAL 

/•A^ 

Uo 

I'-r^ 

i^r4\ 

.ot 

TRANSFERS  (CREDIT) 

NET  TOTAL 

ItJ-^ 

^fo 

/^ 

r(\fo\\ 

INCOME 

.10 

RENTAL  OF  BUILDINGS 

r' 

.11 

.13 

.14 

.IS 

ADVERTISING  FEES 

M 

.IT 

TOTAL 

170 


EXHTOIT  161. 


EXHIBIT  1G2. 


.0.    2C,                                          COST 

FEATURE      ^^-,o^<*-^S.o.--c=.^,r2^   (h^-^^r-z:'^^  ^/t^c^j 

f                                       ^^ 

OPERATING 

JULY                     1 

TO 

TAL. 
HIS 

NTH 

TOTAL. 

TO 

DATE 

MO 

_ 

><f  - 

.01 

SALARIES  AND  WAQES. 
REQULAR  EMPLOYEES 

)i 

p^' 

.H 

SALARIES  AND  WAQES, 
IRREGULAR  EMPLOYEES 

L 

3Di£^ 

S'3 

o¥r 

MATERIAL  AND  SUPPLIES. 

^/^y^f^^ryy^^'H^^uTvL^^ 

maJ^rial  and  supplies, 

(XZII> 

MATEBIAL  AMD  SUPPLIES. 

qsU 

MISCELLANEOUS 

'     1 

V 

61.^ 

.M 

REPAIRS  AND  PRESERVATION 
OF  PROPERTY 

1 

.07 

TRAVELING  EXPENSES. 
INCLUDINQ  PER  DIEM 

4i' 

EXPENSES  HOT  OTHERWIK 

CLASSIFIED 

1 

i 

1 

'j 

1  - 

GROSS  TOTAL 

\ 

ox  /( 

^o 

1 1t 

.M 

TRANSFERS  (CREDIT) 

I 

o\?  ysT 

i<r7 

cw- 

/ 

1 

NET  TOTAL 

1 

it  3^  1 

n 

n^ 

OPERATING 

INCOME 

.10 

RENTAL  OF  BUILDINGS 

— 

.11 

WATER  RENTALS 

.12 

HEIRSHIP  FEES 

.13 

TUITION  FEES 

.14 

SCHOOL  PRODUCTS 

.15 

ADVERTISING  FEES 

.IS 

.IT 

TOTAL 

^ 

NO.     ^7 

FEATURE     L^r»t^2^^^<-<-^<:>^<^n^ 

COST 

I                  1 

OPERATING 

JU1_V 

••1 

EXPENSES 

TOTAL 

THIS 
MONTH 

TOTAL 

TO 

DATE 

.01 

SALARIES  AND  WAGES. 
REGULAR  EMPLOYEES 

\i>l 

_ 

m-\ 

.03 

SALARIES  AND  WAGES, 
IRREGULAR  EMPLOYEES 

T 

.03 

MATERIAL  AND  SUPPLIES. 

lit 

3G 

^ 

^^ 

.04 

MATERIAL  AND  SUPPLIES. 

.OS 

MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 

61 

mc 

r.izs 

.06 

REPAIRS  AND  PRESERVATION 
OF  PROPERTY 

.07 

TRAVELINQ  EXPENSES. 
INCLUDING  PER  DIEM 

' 

,DS 

EXPENSES  NOT  OTHERWISE 
CLASSIFIED 

' 

GROSS  TOTAL 

ifi- 

S2.> 

^p^STz--! 

.09 

TRANSFERS  (CREDIT) 

NET  TOTAL 

73 

'>v 

;2  25  2: 

OPERATING 

INCOME 

.10 

RENTAL  OF  BUILDINGS 

1 

.11 

WATER  RENTALS 

.!> 

HEIRSHIP  FEES 

.IS 

TUITION  FEES 

.14 

SCHOOL  PRODUCTS 

.IB 

ADVERTISING  FEES 

.IS 

FARM  PRODUCTS 

.17 

MISCELLANEOUS 

TOTAL 

171 


EXHIBIT  163. 


EXHIBIT  164. 


FEATURE    (^^u^    ^  ^o/uj  ^hlH^u 

COST 

t                                                       / 

OPERATING 
EXPENSES 

JULY 

TOTAU 

THIS 
MONTH 

TOTAl- 
TO 

DATE 

.01 

SALARIES  AND  WA0E9, 
HEQULAB  EMPLOYEES 

.01 

SALARIES  ANO  WA0E8. 
IRREGULAR  EMPLOYCES 

to 

o 

_ 

sfoD 

- 

.03 

MATERIAL  ANO  SUPPLIES. 

.M 

MATERIAL  AND  SUPPLIES. 

i 

}j 

7 

V 

k 

id' 

]1"- 

.05 

MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 

? 

/ 

w 

?l 

^i 

.W 

REPAIRS  ANO  PRESERVATION 
OF  PROPERTY 

1 

- 

i  i 

i 

.07 

TRAVELING  EXPENSES. 
INCLUDINQ  PER  DIEM 

i 

( 

.oa 

EXPENSES  NOT  OTHERWISE 
CLASSIFIED 

1 

I 

i 

1 

! 

GROSS  TOTAL 

i 

?■« 

f 

^^ 

^6'- 

1^- 

M 

TRANSFERS  (CREDIT) 

I 

/* 

f 

^ 

1  '■ 

5^? 

r^i 

TJ 

0P£ftATlN6 

.n 

RENTAL  OF  BUILDINGS 

= 

= 

= 

= 

= 

.„ 

WATER  RENTALS 

.13 

HEIRSHIP  FEES 

.IS 

TUITION  FEES 

.14 

SCHOOL  PRODUCTS 

.!• 

ADVERTISING  FEES 

.!« 

FARM  PRODUCTS 

.IT 

MISCELLANEOUS 

;  1 

lO.AL 

_ 

_ 

NO.  :l^ 

COST 

9/ (Ji^'£Mu^x? 

FEATURE    (_0^,t^.a^^'t^^a£c^r>>^  ^ 

D                     / 

JULY 

EXPENSES 

TOTAL. 

THIS 
MONTH 

TOTAL. 

TO 

DATE 

.01 

SALARIES  AND  WAGES. 

REGULAR  EMPLOYEES 

.03 

SALARIES  AND  WAGES, 
IRREGULAR  EMPLOYEES 

7 

/ 

I. 

-111 

.03 

MATERIAL  ANO  SUPPLIES. 

:> 

S) 

■^ 

/x 

/ 

dju^^^A^i-*^^ 

2 

^^ 

n 

.0* 

MATERIAL  ANO  SUPPLIES. 

, 

.05 

MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 

/ 

6 

n- 

/^/li 

.OS 

I 

.07 

TRAVELING  EXPENSES. 

\ 

INCLUDING  PER  DIEM 

.OB 

EXPENSES  NOT  OTHERWISE 

J 
CLASSIFIED 

OROSS  TOTAL 

10 

,? 

0 

f¥ 

/ 

c^lo 

p4 

.09 

TRANSFERS  (CREDIT) 

NET  TOTAL 

/  0 

z 

" 

^ 

1 

/^W^ 

OPERATING 

.10 

RENTAL  OF  8UIL0IN0S 

.„ 

WATER  RENTALS 

.11 

HEIRSHIP  FEES 

.<3 

.14 

.IS 

_ 

.10 

FARM  PRODUCTS 

.n 

MISCELLANEOUS 

TOTAL 

1                                 II 

_ 

172 


EXHIBIT  165. 


EXHIBIT  1G6. 


NO.  J^ry                                         COST 

FEATURE  <^^Um^a/^jt>c4-^  ^jL^Mi^/t^    L^n^ 

/  / 

OPERATING 
EXPENSES 

JUL.V                     j 

TO 

X 
MO 

TA1_ 

HIS 

NTH 

TOXAL 

XO 

DAXE 

.01 

SALARIES  AND  WAGES. 
REGULAR  EMPLOYEES 

7 

C 

_ 

7 

p 

. 

■M 

SALARrES  AND  WAGES. 
IRREGULAR  EMPLOYEES 

7 

=> 

t/i 

/ 

7 

2 

^1- 

.OS 

MATERIAL  AND  SUPPLIES, 

-M 

MATERIAL  AND  SUPPLIES. 

.n 

MATERIAL  AND  SUPPLIES, 
MISCELLANEOUS 

.0* 

REPAIRS  AND  PRESERVATION 
OF  PROPtRTY 

.01 

TRAVELING  EXPENSES. 
INCLUDING  PER  DIEM 

c. 

f 

/ 

of 

«v 

( 

> 

o^  ) 

.M 

CXPCNSES  NOT  OTHERWIK 

ULAS8IFIED 

4 

f 

3o 

1^ 

4 

3a 

3 

U-i 

« 

0 

_ 

S 

5 

/ 

"^ 

0RO88  TOTAL 

'?' 

h 

M 

q 

4 

(■ 

d 

.M 

TRANSFERS  (CREDIT) 

I'i 

^ 

(^ 

7 

r 

c 

£,-/ 

NET  TOTAL 

- 

-- 

. 

OPERATING 

INCOME 

JD 

RENTAL  OF  BUILDINGS 

1 

■  tl 

WATER  RENTALS 

.13 

HEIRSHIP  FECi 

.ra 

TUITION  FEES 

.14 

SCHOOL  PRODUCTS 

.IB 

ADVERTISING  FEES 

.l« 

FARM  PRODUCTS 

.17 

MISCELLANEOUS 

TOTAL 

NO.      S/                                              COST 

ffATURE     0^//yw^^^.-^'y^^<^^^  e^^^^tx?  ^^'tl^A.eje^yO-^^  *^4t^:?^ 

(f-                         § 

OPERATING 
EXPENSES 

JULY 

TOTAL 

THIS 
MONTH 

TOX,0 

xo 

OAX 

t_ 

e: 

.01 

SALARIES  AND  WAGES. 
REGULAR  EMPLOYEES 

/ 

? 

0 

_ 

1 

^ 

0 

. 

.ot 

SALARIES  AND  WAGES, 
IRREGULAR  EMPLOYEES 

- 

- 

.03 

MATERIAL  AND  SUPPLIES, 

.0* 

MATERIAL  AND  SUPPLIES, 

.05 

MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 

.0« 

REPAIRS  AMD  PRESERVATION 

OF  PROPERTY 

,0T 

TRAVELING  EXPENSES, 
INCLUDING  PER  DIEM 

.08 

EXPENSES  NOT  OTHERWISE 

CLASSIFIED 

GROSS  TOTAL 

1 

f 

c 

- 

1? 

J 

.09 

TRANSFERS  (CREDIT) 

NET  TOTAL 

1 

i 

c 

" 

1 

? 

0 

* 

OPERATING 
INCOME 

.10 

RENTAL  OF  BUILDINGS 

.11 

WATER  RENTALS 

.11 

HEIRSHIP  FEES 

3 

O 

3 

= 

°a 

.13 

TUITION  FEES 

.14 

SCHOOL  PRODUCTS 

.IS 

ADVERTISING  FEES 

.IS 

FARM  PRODUCTS 

.17 

MISCELLANEOUS 

TOTAL 

5 

0 

oo 

3 

c 

OL 

L 

173 


EXHIBIT  167. 


EXHIBIT  168. 


■" 

... 

>ST 

NO.           ^P                                                                                  CC 

r         f        (t 

OPERATING 
EXPENSES 

JUL 

Y 

TOTAL 

THIS 
MONTH 

TOTAL 

TO 

DATE 

.01 

SALARIES  AMD  WAQEB, 
WOULAII  O«»L0VEE8 

M 

SALARIES  AND  WAQES, 
IRREOULAR  EMPLOYEES 

^' 

1  ■ 

^ 

7 

-M 

MATERIAL  ANO  BUPPLIES, 

5 

?o 

K 

K.^ 

7 

L^J 

.M 

•MTEBIAL  AwWsUPPLIES. 

/ 

M 

MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 

/■ 

IS  a 

/ 

77? 

M 

REPAIRS  AND  PRESERVATION ' 
VrPRbWRTY 

.07 

TRAVEttNO  EXPENSES. 
INCLUDINO  PCR  DICM 

.00 

EXPENSES  NOT  OTHERWISE 
CLASSIFieO 

) 

t^~ 

OROSS  TOTAL 

/ 

ffl 

fhi 

/g 

V2-/ 

.00 

TflANSrERS  (CREDIT) 

/ 

T" 

I . 

fi 

u 

NET  TOTAL 

h 

oiA 

/ 

CXi 

OPERATING 
INCOME 

.10 

RENTAL  OF  BUILDINGS 

'^ 

~" 

. 

-.ri 

WATER  RENTALS 

.It 

HEIRSHIP  FEES 

.It 

TUITION  FEES 

.14 

SCHOOL  PRODUCTS 

.11 

AOVERTJSINQ  FEES 

.10 

FARM  PRODUCTS 

H 

',n 

1 

I 

(afl 

.IT 

MISCELLANEOUS 

TOTAL 

u 

'/I 

^ 

icn 

't 

<^3 


COST 


FEATURE 


Jm^^jU^^     G<^fc^t.tf^  /^a^£a-^ 


OPERATING 
EXPENSES 


SALARIES  AND  WAGES. 
REOUUW  eMPLOVCE* 


SALARIES  AND  WAOES, 
iRREQULAR  EMPLOYEES 


MATERIAL  AND  SUPPLIES. 


MATERIAL  AND  SUPPLIES. 


MATERIAL  AND  SUPPLIES. 
Ml'sCELLANEOUS 


REPAIRS  AND  PRESERVATION 
OF  PROPERTV 


TRAVEL!  NO  EXPENSES, 
INCLUDING  PER  DIEM 


EXPENSES  NOT  OTHERWISE 


CROSS  TOTAL 


TRANSFERS  (CREDIT) 


JUUY 


TOTAL 

THIS 
MONTH 


tim 


at 


^7 


OPERATING 

INCOME 


RENTAL  OF  BUILDINGS 


WATER  RENTALS 


HEIRSHIP  FEES 


TUmON  PEES 


SCHOOL  PRODUCTS 


ADVERTISING  FEES 


FARM  PRODUCTS 


MISCELLANEOUS 


TOTAL 

TO 

DATE 


09 


y/ 


^/ 


174 


EXHIBIT  169, 


EXHIBIT  170. 


Ko   i'^ 

Nn.    S  ^ 

FEATURE    UW/MMZ-nXjU  /C  ClM^i^^. 

COST 

FEATURE       (U£jPjL.^C^uim^    C^  ^•^^Al^ti^'i^ /d^^^rio 

JULY 

JULY                       1 

OPERATING 
EXPENSES 

OPERATING 
lEXPENSES 

rOTAL 
THIS 

TOTAL 

TO 

DATE 

TOTAL     1 

THIS 
MONTH     1 

TOTAL            1 
TO                   1 

DATE              11 

.01 

SALARIES  AND  WA0E8, 
REGULAR  EMPLOYEES 

lA 

0 

/ 

t\ 

ejr. 

SALARIES  AND  WAGES. 
REGULAR  EMPLOYEES 



~ 

r- 

.or 

SALARIES  AND  WAGES. 
IRREGULAR  EMPLOYEES 

-o: 

SALARIES  AND  WAGES. 
IRREGULAR  EMPLOYEES 

.01 

1 

1 

i 

1 

.03 

MATERIAL  AND  SUPPLIES. 

.03 

MATERIAL  AND  SUPPLIES. 

,^ 

1  o 

- 

/ 

io'e> 

4.^ 

^^4H 

.04 

MATERIAL  AND  SUPPLIES. 

, 

.04 

MATERIAL  AND  SUPPLIES, 

i 

! 

' 

.oi 

MATERIAL  AND  SUPPLIES. 

3 

i 

is 

2 

L 

% 

.OS 

MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 

h'l 

p 

/ 

n 

P 

MISCELLANEOUS 

. 

REPAIRS  AND  PRESERVATION 
OF  PflOPERTY 

.0« 

REPAIRS  AND  PRESERVATION 
OF  PROPERTY 

1 

1 

1 

1 

1 

.61 

- 

j 

1 

1 

1  -^ 

1    ' 

1     ■ 

i 
1 

1 

1 

1 

1 

.07 

TRAVELINO  EXPENSES. 
INCLUDING  PER  DIEM 

i 

.07 

TRAVELING  EXPENSES. 
INCLUDING  PER  DIEM 

i 

! 

1 

1 

1 

1 

.00 

sxpcNsea  not  otherwise 

CLASSIFIED 

( 

-OS 

EXPENSES  NOT  OTHERWISE 
CLASSIFIED 

\C 

Sp 

i 

1 

1 

i 

tA6o 

CROSS  total 

^ 

^ 

■^i 

k 

h 

^f 

GROSS  TOTAL 

L 

i-fS 

M 

MMo ' 

.00 

TRANSFERS  (CREDIT) 

.09 

TRANSFERS  (CREDIT* 



NET  TOTAL 

f 

6 

?j- 

f 

In 

3i 

NET  TOTAL 

1 

i'f 

s 

«J 

im^4 

OPERATING 

OPERATING 

INCOME 

INCOME 

.10 

re:ntal  of  buildings 

r 

r 

.10 

RENTAL  OF  BUILDINGS 

.H 

WXTER  RENTALS 

.11 

WATER  RENTALS 

r 

•  fa 

HEJRSHIP  FEES 

i 

.13 

HEIRSHIP  FEES 

.13 

TUITION  FEES 

.13 

TUITION  FEES 

i 

.14 

SCHOOL  PRODUCTS 

.14 

SCHOOL  PRODUCTS 

.rs 

AOVERTlStNO  FEES 

.15 

ADVERTtSINQ  FEES 

\ 

I 
1 

.10 

FARM  PRODUCTS 

.IS 

FARM  PRODUCTS 

.17 

MISCELLANEOUS 

.17 

MISCELLANEOUS 

1 

TOTAL 

TOTAL 

175 


EXHIBIT  171. 


EXHIBIT  172. 


- 

NO         ^<0 

FEATURE    (W^^'^S^   ^if-mzt 

, 

^^           COST 

r        6 

OPERATING 
EXPENSES 

JULY 

TOXAU 

THIS 
MONTH 

TOTAL 

TO 

DATE 

.01 

SALARIES  AND  WAGES, 
REGULAR  EMPLOYEES 

/ 

Sa 

/ 

s 

'  - 

.01 

SALARIES  AND  WAGES. 
IRREGULAR  EMPLOYEES 

1 

.03 

MATERIAL  AND  SUPPLIES. 

.04 

MATERIAL  AND  SUPPLIES. 

M 

MATERIAL  ANO  SUPPLIES. 
MISCELLANEOUS 

'1 

^J 

I 

I'P 

\l 

.04 

REPAIRS  AND  PRESERVATION 
OF  PROPERTY 

1 

j 

1 

1 

1 

1 

1 
1 

.07 

TRAVELING  EXPENSES. 
INCLUDING  PER  DIEM 

.OS 

EXPENSES  HOT  OTHERWISE 
CLASSIFIED 

GROSS  TOTAL 

/ 

i? 

?-3 

/ 

(^: 

P 

.09 

TRANSFERS  (CREDIT) 

NET  TOTAL 

n 

'7 

'\i 

/ 

^; 

'p 

OPERATING 
INCOME 

.10 

RENTAL  OF  PUILDIHOS 

.11 

WATER  RENTALS 

.11                HEIRSHIP  FEES 

.13                 TUITION  FEES 

.14 

SCHOOL  PRODUCTS 

.IS 

ADVEHTISINQ  FEEI 

~ 

"~  ~ 

— — 

r— — 

.ra 

FARM  PRODUCTS 

.17 

MISCELLANEOUS 

TOTAL 

1 

h 

o.^7_ 


FEATURE 


A^^.^...^^^  y<Hf-  MhA^ 


COST 


OPERATING 
EXPENSES 


SALARIES  ANO  WAGES. 


REGULAR  EMPLOYEES 


SALARIES  AND  WAGES. 
IRREGULAR  EMPLOYEES 


MATERIAL  ANO  SUPPLIES, 


MATERIAL  AND  SUPPLIES. 


MATERIAL  AND  SUPPLIES. 
MISCELLANEOUS 


REPAIRS  AND  PRESERVATION 


OF  PROPERTY 


TRAVELING  EXPENSES. 
INCLUDING  PER  DIEM 


EXPENSES  NOT  OTHERWISE 


GROSS  TOTAL 


TRANSFERS  (CREDIT) 


TOTAL.        B  TOTAL 

THIS  I  TO 

MONTH       B  PATE 


5b 


:ll 


ii 


u 


33 


ycc^L 


to 


aso 


io_ 


±L 


\U 


Z^l^ 


_^2_ 


I^H^^I. 


OPERATING 
INCOME 


RENTAL  OF  BUILOINQS 


WATER  RENTALS 


HEIRSHIP  FEES 


TUITION  FEES 


SCHOOL  PRODUCTS 


ADVERTISING  FEES 


FARM  PRODUCTS 


MISCELLANEOUS 


176 

EXHIBIT  173. 

in 

KtC^APITULATION    OF    REGISTERS 

^       /^ 

NAME  OF  ACCOUNT 

TRANSACTIONS  THIS  MONTH     BAU 

NOES  FORMER  MONTH 

BALANCES  TO  DATE 

^^n 

:  1  .<}■} 

is    a 

iitdi         )i 

= '-  •r^ 

as      ! 

1  (  )            CR 

pi     F 

1 

u.  s.  unAppiuisEO  niluc  ooaAia 

- 

\ 

V.IJIV-'] 

.-' - . . 

!r 

-     J 

1 

,1  ' 

,,isi^ 

1 

'         1 

tj 

u.  s. 

LAUD  MD  IDPffiVEimn 

«  1 ' 

^aczJi 

1 

--I    --1 

' 

1 

r    Tl" 

1 

—     -^ 

1 1         III! 

--4-       --2l 

■>> '          ; 

^;_j:i 

5  <  »|j  -75    1 

3 

u.  s. 

BUILDINGS  AND  PLANT 

"si" 

ir/s. 

// . 

1 

1 

1 

1 

;r-   "^4 

■ 

/ 

#2J         '" 

z 

4 

U.S. 

Eoi/ipiteNr 

i 

iJ. 

»^ 

31^  «. 

J 

/*3- 

i:    ::: 

J  1 

/ 1  =j|ilr      Mil 

9 

2>>>:  - 

I 

1  ; 

1 

K     1 

/>s-o 

L 

iffi££  -- 

^-    ..i 

•(ua'(.o  j 

] 

5 

u.  s. 

UVt  STOCK 

7     • 

^"."l- 

fe  t- 

!ZEe 

i 

JO   - 

1     1       >  1 

■ 

,r 

!P-    -- 

1     i 

I" 

1 

tt- 

iSk  -    ..i 

2«iz::  ■ 

J 

aU  . 

S 

«To«a 

3.       J 

/  Jr.«i. 

u. 

iicSL 

If 

2 

s  _ 

•  ig  ■    

1 

t 

-?■  --- 

?$•     --- 

1 

1 

t 

i 

"""ii 

i^  2. 

J*Z2ii   . 

.i 

4I/  J// 

1 

rilEIDHT  AND  HANDLING 

n 

j)£A^ 

^  — 

■S2^ 

;'  i_ 

X'    ::i 

1 

i2i  -  :: 

£i!.S  -.. 

« 

LOaL  PRODUCTS 

/c 

/  Su     • 

j£  ^ 

"i      -I 

a  1 

22?e  - 

/^ 

z-i-   -__ 

I 

iii^o :: 

T'r^" 

9 

u   ,  / 

3(«1.  ?79 

xrij 

««i«1 

ACCOUNTS  RECEIVABLE 

i__\_ 

/      // 

1 

vi^e/ 

J5537 

10 

UNAPPRAISED  TRIBAL  DOMAIN 

1 

..I-  .: 

-.12  -i 

' 

tl 

TRIBAL 
LAND  AND  IUPMVEHENTS 

T'Hx" 

I         T 

1 

1 

; 

1 

-->-        --6 

iks  ■    .. 

:::    ::z 

i: 

12 

TRIBAL 
BUILDINGS  AND  PLANT 

.--        .    I 

-  -     -^ 

! 

L 

1 

'- 

llE    -     ..    ' 

1 

ta 

TRIBAL 
EQUIPMENT 

5 

; 

1 

_|_ 

l?«f|- 

iffi  -  .-- 

14 

TRIBAL 
LIVE  STOCK 

*3 

tifg/Sf 

'» it.  j 

3b;-  "J 

n 

iZ^li        ' 

1    f 

t 

1 

ii 

<2i  -  :: j 

.4;    ..1 

5e£5^... 

S 

IS 

SALARIES  AND  WASES  PAYABLE 

1  ; 

■  1 

' 

-+    -  I 

l:iic)- 

IMc  - 

ri 

FREIfiNT  AND  TRANSPOffTATIOtt 
PAVABU 

*-- 

w!^o 

■t- 

i>  its     ~ 

1 

r- 

ii"^ 

^ 

! 

! 

ii;;^ 

1  i 

"T 

1<^  ■ 

».<  3r 

w 

SUNORT  ACCOUNTS  PAYABLE 

7 

i  /  ff'O*^ 

,*       f 

.1|?,6?3 

1   1 

IT      III 

1 

1    1 

1 

I 

1  1 

j   ■ 

^^/c 

>'/v„s 

8        J 

ip/^y^ 

II 

COluaiON  VOUCHERS 

f 

r 

!2l!ff  S° ... 

i 

19 

DISBURSEMENT  VOUCHERS 

a^%} 

iea^Jt i_ 

1 

1 

'     i 

1 

I 

_L, 

..I 

"*n<>f' 

a 

TRANSfER  VOUCHERS  ISSUED 

^     ' 

liii- 

t 

"X       "    " 

,  '■ 

j 

J 1 

' 

/ii-  ... 

n 

TRANSfER  VOUCHERS  RECEIVED 

-h" 

__!_, 

1    |- 

— -! — ' 

ij 

/«'/'« - 

a 

OPHAIINe  EXPENSE 

/    ' 

^1 

-IS&    1 

I 

i\ 

il£l 

[ 

; 

1  ; 

,1  ' 

fV  AiTJl^ 

4: 

^f 

I 

'  1  17^^S 

Id 

ttiia^ 

X           Z 

3    i 

'"h-JS- 

'^ 

tfii^... 

. 

1 

■? 

«r 

X-- 

[  1 

'«> 

3>.rtJ- 

T 

[ 

,  1        .. 

n 

Ll^L 

-4___ 

?7fg:^ 

a 

OPEUTINS  INCOME 

» 

■-=w 

u-t  i 

tili2 

■-H V 

T- 

'      !■? 

>J^         .J 

' 

j 

1 

I 

j 

J 

Z2£2± 

24 

OTHEI  INCOME 

f 

-^4=^^- 

ti^u--- 

~i' 

-T 

1'"" 

1 

' 

5*^3  f«? 

25 

CONTINGENCIES  AND  LOSSES 

tL 

'??£- 

c::: 

i6^-    1 

2( 

PER  CAPITA  PRO  RATA  AND 
OTHER  PAYMENTS  TO  INDIANS 

r)    ■   / 

6i?jk-< 

\ 

..if    __i 

lij£''«      . 

V 

PRIOR  YEAR  EXPENSE 

- 

n 

PRIOR  YEAR  INCOME 

; 

X" 

X. 

29 

SURPLUS 

1 

, 

.  -  J-Hj 

-f-1 

1—  -  - 

""""=i;? 

1  ^7  f'^i 

iC 

ml  /77 

TOTALS 

r 

!!:k^ 

? 

Ifelk  Ik 

>7(Sfc33.j  1/^ 

5itro5^   2/ 

^^(4(>^  ?/ 

J»? 

» 

.^-^Xa-;   — ^%«.*^^^ 

177 

EXHIBIT  174. 


DEPARTMENT  OF  THE  INTERIOR 
UNITED  STATES  INDIAN  SERVICE 

COMPARATIVE  BALANCE  SHBET 


Unit:   Western  Agency 


Item 


PIXBD  ASSETS 

U.  S.  Unappraised  Public  Domain 
U.  S.  Land  and  Iraprovementa 
U.  S.  Buildings  and  Plant 
U.  S.  Equipment 
U,  S.  Live  Stock 

Total  U.  S.  ¥ixea   Assets 

Unappraised  Tribal  Domain 
Tribal  Land  and  Improvement 
Tribal  Buildings  and  Plant 
Tribal  Equipment 
Tribal  Live  Stock 

Total  Tribal  Fixed  Assets 

Total  U.S.  &  Tribal  Fixed  Assets 

CURRENT  ASSETS 

Stores 

Freight  and  Handling 
Local  Products 
Accounts  Receivable 

Total  Current  Assets 

Total  All  Assets 

CURRENT  LIABILITIES 

Salaries  and  Wages  Payable 
Freight  &  Transportation  Payable 
Sundry  Accounts  Payable 

Total  All  Liabilities 

SURPLUS 


Balances 

July  31, 

1917 


$  1.00 

29323.75 
13630.00 
14563.60 
^?q6o.oo 


93478.35 


1.00 

12100.00 

7250.00 

3805.00 

22705.^8 


45861.38 


$139339.73 


Balances 

June  30, 

1917 


Dated  July  ^1.  1Q1' 


Increase ( ♦ ) 

or 
Decrease  (-) 


1.00 
28600.00 
13500.00 

13147.55 
•^7600.00 


92848.55 


1.00 

12100.00 

7250.00 

3805.00 

1'HOQ.OO 


42656.00 


Ji 3 5504. 55 


$  20314.11 
2521.44 
2691.50 

27_ 


■2^ 


m: 


42 


ll  23527.26 

1882.00 

870.50 

3466.01 


$165200.15 


180.00 

93.35 
1317.05 


29745.77 


1^165250.32 


1091.65 

79.00 
90.16 


$     1590.40. 


1268.81 


^161609.7^     fel6^98l.'?1 


♦  723.75 

♦  130.00 
♦1416.05 
-1640.QQ 


+  629.80 


♦32Q5.38 


♦3205. 38 


♦3835.18 


-3213.15 
♦•  639.44 
♦1821.00 
•  3n2.64 


•3885.35 


50.17 


-  911.65 
♦  14.35 
♦1218.89 


♦  321.59 


^71.76 


Prepared  by 

(Bookkeeper) 


itend« 


( Superintendent) 


97166—17- 


-12 


178 


EXHIBIT  175. 

Dbpar'tment  of  the  Intehioe — United  States  Indian  Service. 
Operation  statement  for  Western  Agency,  month  of  July,  1917. 


Property  and  services  received  from  the 
United  States  by  payment  of  obligations 
of  this  unit , $37,  807. 06 

Property  and  services  of  the  unit  converted 
into  cash  and  deposited  to  the  credit  of 
the  United  States  or  its  collecting 
oflacers 14, 047. 30 


Net  property  and  services  received 

from  United  States |23, 759.  76 

Property  and  services  received  from  other 

units 1, 480. 00 

Property  and  services  furnished  to  other 
units 1, 463. 00 


Net  property  and  services  received 
by  transfer  from  other  units 


17.00 


Net  total  value  of  property  and  services 

received  by  this  unit 23,  776.  76 

Net  cost  of  service  during  this  month  as 

shown  below 24, 148. 52 


Net  reduction  in   property  of  this 

unit 

Operating  costs: 

Salaries    and    wages    of   r^;ular    em- 
ployees       6,973.66 

Salaries  and  wages  of  irregular  em- 
ployees       4,  219. 64 

Materials  and  suppUes  used 5,  225. 10 

Repairs  and  preservation  of  property. .  16.  75 

Traveling    expenses     (including    per 

diem) 210.  65 

Expenses  not  otherwise  classified 1,  616. 17 


371.  76 


Gross  operating  costs 18, 261.  97 


Gross  operating  costs  (brought  forward)  . . .  $18,  261.  97 

Deduct  returns  from  operation: 

Cost   of   services   rendered    for   other 
branches  of  JJie  imit  and  included 

in  costs  thereof $308.  35 

Cost  of  fixed  assets  and  stores  acquired 
as  a  result  of  operation 1,  767. 89 


Total  returns  from  operation 2, 076. 24 

Operating  expense .•.?.  .»>...     16, 185.  73 

Deduct  operating  income:  ~-  -  '■-  * 

Heirship  fees 30.00 

Advertising  fees 2. 50 

Farm  products 44. 77 

Miscellaneous 87.  95 


Total  operating  income. 


165. 22 


Net  operating  expense 16, 020.  51 

Add  extraordinary  charges: 

Contingencies  and  losses 795.  00 

Per  capita  payments 16,  675. 50 

Total  extraordinary  charges 17, 470.  50 

Total  operating  expense  and  extraor- 
dinary charges 33, 491. 01 

Deduct  extraordinary  income: 

Fines 37.50 

Trespass  fees 160. 00 

Sale  of  unappraised  timber 8,  698. 00 

Profit  on  sales  of  appraised  assets 106.  37 

Miscellaneous 340.  62 


Total  extraordinary  income 9,  342. 49 


Net  cost  of  service  (as  stated  above) 24, 148. 62 


Prepared  by: 


F.  0.  CSESWELL, 

Bookkeeper. 


Approved: 


Chas.  Thomas, 
Superintendent. 


179 


EXHIBIT  176. 

DSPARTkXKT   0¥  TUB   INTBRZGR 
UMIRS  8TATK3  ISIZAH  8XRVICX 

STATXKBKT   07  StOSS  OPIRATINO  COSTS.    lUSTURNS  FROU  OPSRATIOM , 
AFS  HST   OPSRATINC  KXPICUSB. 


Unit:  V*«t«rn  A^tnoy* 


Konth  of  July.    1917. 


y  X  A  T  U  R  X 
{KAliX       or       ACCOIWT) 


Gross 

Operating 
Costs 


Returns  from  Oj^eratlon 


Bervlcoa  ren- 
dered  for  other 
branches  of  th^ 

unit  and  in- 
cluded In  costs 
thereof 


yixed  Property 

and  supplies 

acquired  by 

Production 

at  Unit 


Operating 
X^ense 


Operating 
Income 


i:et 
(^erating 
Expense 


GEMXRAL  AUMIMISTRATIOM: 


Operation  of  Admlnletratlon  Buildinga   

Upkeep   of  Growids 

Xmolufflents  to  Xiq)loyeea  Other  Than  Caah  .*•.. 

Operation  of  XiDployee*   Quarters    

Allotment  Work    

Repairs  and   Ualntenance   of  Roads 

Determining  Heirs  of  iJeceased   Indians    

ucneral  Jb^enses   ^ 

Indlr^ic^  Cost  of  Supplies  ^.*..'.' 

Totals 


SDUCATIOX: 

school  Koom  Xiqpenae  

Operation  of  Dormitory  

Operation  of  D.ay  Schools  

Operation  of  Dining  Room  and  Kitchen 

Operation  of  8«wing  Room  

Industrial  and  Domestic  Science  

Oeneral  Xxpenae  --  Schools  


HKALTH  AMD  SAMITATIOH: 


Health  and  Sanitation  --  General 
Operatim  of  Bospltals ••*• 


Total*. 


[  -Uw 


AJO)  ORDXR: 


P0II09  and  Courts 


XMCOtmAQXUMT   OP  AGftlCULTURX: 

Operation  of  Paras  and.  Gacdens   

Operation  of  Dairy  Parm *..... 

Xncouragement  of  Industries  aaon^  Indians  ... 

Totals. 

C0K6XRVATIOM  OP  MATURAL  RE30URCXS; 

Consarvatlon  of  Yoresta  


COMTRrBOTlCMS  AND  QRATOITIgS; 
Alloranctfa  to  IndlTlduAl  Indians 

COMKXRClAL  ACTIVITI33; 


Operation  of  Laundry   

Operation  of  Carpenter  Shop   , 

<^eratton  of  Stables   

(deration  of  Blaokamith  Shop 
Operation  of  Automobile   ...... 

(deration  of  Telephone  Llnta 
Operation  of  Butcher  Shop  ... 
<^eratlon  of  Power  Plant   .... 


Totals. , 


C0B3TRUCT10M  WORK: 

Construotlon  of  Roads  and  Trails  .. 
Constriactlon  of  Telephone  Lines  ... 
Construction  of  7ater  forks  Systen 

Construction  of  Bulldlnga 

Sundry  Job  Work  • 


Totals., 
(^and  Totals.. 


#406.94 
150.19 
112.10 
120.21 
70fi.5l 
1,488.80 
130.00 

1,135.16 

996.64 


57303755 


3^2.06 
,988.11 

763.52 

2^8.85 
il6;00 


4.175.47 


32|i.7i» 
220.02 


??1.?4- 


292.66 


204.39 
184.21 


^m^ 


<.yi5.03 


S6.16 

236.9* 
199.62 
J39.U 

62.18 
86.35 


167.93 


802.11 
235.22 

959. +3 

,020.24 
293.46 


3.310.46 


18,261.97* 


tjj6, 


996: 


^ 


1408.94 

150.19 

112.10 
120.21 
708.51 

1,488.80 
180.00 

1,138.16 


4.3O6.9I 


392.06 

1,988.11 

763.52 

62.37 

298.85 

416.00 


1, 175.47 


325.72 
226.02 


551.74 


292.66 


»23.*5 

24.00 


150.00 


*->.*$ 


150V00 


ibo.94 

10.21 
1-058.55 


1,249.70 


1.515-03 


86.40 
10.00 

108.50 
23.00 


12.50 


iij.io 


ii.^0 


<.24) 
214.44 
91.12 
316.14 

f7.5y 

(>2.1b 
86.35 
167.93 


1,005.51 


608.7$ 


^^•00 


33.00 


608.7? 


193.36 
235.22 
959. *3 
1,020.24 
260.46 


2.668.71 


t30.00 
2.50 


32.50 


15.00 
25.40 


18.60 
26.17 


28.00 
19.55 


47.55 


308.35* 


1,767.89* 


16.185.73* 


165.22* 


$408.94 

150.19 

112.10 
120.21 
708.51 

1,488.80 

150.00 

1,135.66 


4,274.41 


392.06 
1.988.11 

7*8.52 

82.37 

273.45 

416.00 


<, 135.07 


325.72 

226.02 


551.7* 


292.66 


162.34 
(15.96) 


l.20*.93 


1-515.03 


186.44 

91.12 

296.59 

82.18 
86.35 

167.93 
958.96 


193.36 
235.22 
959. «3 

1,020.24 

?6n.*6 


2,668.71 


16,020% ii* 


8.*  •oooa^anjlnc  Apalyai.  of  Operating  Coat.   (Exhibit   17^. 


Prtpuvd  by: 


IBooVkesperJ  '~ 


Approred 


180 


EXHIBIT  176a. 

DSi^ARTUENT   OF  THE   1HT2RI0R 
UNITED  STATES    IWDIAII   SERVICE 

ANALYSIS        OF        GROSS        OFSRATING        COSTS. 


Unit:    Weotern  Agency. 


Month  of  July.    1917. 


FEATURE 
(MAKE         OK        ACCOUKT) 


Groee 

Operating; 

CoBte 


ANALYSIS        OF        GROSS 


Salaries   and 
Wages  of  Regu- 
lar Employees 


Salaries  and 
ffagea  of  Irreg- 
ular Employeee 


Materials 

and  Supplies 

Used 


Repairs  and 
Preservatior 
of  Property 


Traveling 
Expenses 


E^gjenses  Mot 
Otherwise 
ClaBBifled 


gei;eral  ADMIMISTRATIOK: 

Operation   of  Administration  Buildings    ... 

Upkeep  of   Grounds    

Emolu-nents   to  Employes   Other  Than  Cash   . . 

Operation  of  Enjployes'iluarters   

Allotment  Work    

Repairs  and  Uaintnnance   of  Roads    

I>etermlning  Heirs  of  Deceased  Indians   ... 

General  Zxpenseo    

Indirect   Cost   of  Supplies   

Totals 

EDUCATION: 

School  Room  Expense    

Operation   of  Dormitory    

cjieratlon  of  Day  Schools   

(deration   of  Dining  Room  and  Kitchen   .... 

Operation  of  Sewing  Room  

Industrial   and  Domestic   Science    

General  S;q;}enee   --   Schools 

Totals 

HEALTH  AND  3ANITATI0W; 

Health  and  Sanitation  *•   General   

Operation  of  Hospitals   

Totals 

LAW  AND   ORDER; 

Police   and   Courts    * 

ENCOURAGEiJEKT    OF  AGRICULTURE: 

Operation  of  Farms  and  Gardens    

(deration  of  Dairy  Farm  

Encouragement   of   Industries  among  Indians 

Totals. 

CONSERVATION  OF  NATURAL  RESOURCES: 

Conservation  of  Forests  

CONTRIBUTIONS  AND  GRATUITIES; 

Allowances  to  Individual  Indians 

COMMERCIAL  ACTIVITISS; 

Operation  of  Laundry  , 

Operation  of  Carpenter  Shop  

Operation  of  Stables  , 

Operation  of  Blaclcsmlth  Shop  , 

Operation  of  Automobile  , 

Operation  of  Telephone  Lines  

Operation  of  Butcher  Shop  

iteration  of  Power  Plant  , 

Totals, 

CONSTRUCTION   WORK; 

Construction   of  Roads  and   Trails    

Construction   of  Telephone   Lines   

Construction  of  Water  Works  System 

Construction   of  Buildings 

Sundry  Job  Work  

Totals. 

Grand  Totals^ 


|406.94 

150.19 

112.10 
120.21 

708.^1 
i,488.«0 

180.00 
t, 138.16 

996.64 


392.06 

2^^56 

.988.11 
763.  ?2 
82.37 
298.85 
416.00 

.175.47 


325.72 
226.02 
551.74 


292.66 


204.39 

184,21 
.058.55 


3t447tTr 


tSIHL 


86.16 
236.94 

199.62 
339.14 

82!  18 

86.35 


ao2.ii 

235.22 

959.43 

1,020.24 

29^.46 


3,3t0.46 


18,261.97 


155.00 


550.00 

180.00 

935.00 

70.00 


1,790.00 


250.00 
80.00 
825.00 
100,00 
45.00 
200.00 
406.00 


2,908.00 


262.00 


262.00 


292.66 


120.00 
505.00 


6^5.00 


45.00 
150.00 

45.00 
145.00 

25.00 

60.00 

150.00 


620.00 


85.00 
131.00 


216.00 


6,973.66 


»322.00 
30.00 


1 ,262.00 


100.00 
7^.42 


♦86.94 
59.19 

112.10 

120.21 
31.86 

226.80 

65.61 


1,787.42 


702.71 


112.06 
121.56 
120.51 
627.52 
37.37 
98.85 


1,117.87 


31.00 
62.00 


9J.00 


32.72 

149.02 
131.74 


87.00 
07.60 


82.89 
94.21 


177.10 


160.00 


'•?°8-" 


42.00 
10.00 
•18.00 
25.00 


95.00 


41,16 

86.94 
112.62 

184.14 
29.59 
32.18 
26,35 
'7.9^ 


530.42 

500.00 
716.00 
250.80 


1.997. 22_ 


4,219.64 


??<>•? 


95.69 

104.22 

459.43 

304.24 

42.66 


1,006.24 


5,225.10 


♦8.75 


8.75 


»126.65 


26.40 
11.051 


152.00 


$6.00 


2.40 
'4.27 


-t 


i2.67 


42.60 


30.00 
33.00 


36.00 


42.60 


16.75 


16.05 


KoT 


210.65 


99.00 


1.50 
3.00 

5^7.50 


542.00 


91.00 


91.00 


1,616.17 


S««  accompanying  Statement   of  Expense   and   IncoiM    (Xxhll)it~175), 


Prepared  by: 


(Bookkeeper  J 


Approved: 


J'. 


[^v^erlntendentj 


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DEPARTMENT  OF  THE   INTERIOR 
UNITED  STATES  INDIAN  SERVICE 


182 

EXHffilT  178. 


REPORT  OF  UNIT  COSTS 


•  UNIT     Western  Agency 
AT         Crownor,    S.    D. 


FEATURE    Dining  Room     no.   10 

MONTH,    May  1918 


PRODUCT 

DESCRIPTION 

UNIT 

QUANTITY 

UNIT       COSTS 

Boarding  pupils 

Meals 

THIS   MOMTH 

77. Rn 

THIS    MONTH 

17-S.R^ 

TOTAL 
TO   DATt 

47ft.'=sn 

TOTAL 
TO    DATE 

17.Rpy 

OPERATING  EXPENSES 

CLASSIFfCATION 

AMOUNT 

UNIT  COST 

.01 

SALARIES  AND  WAGES,  REGULAR  EMPLOYEES 

S  IPD. nn 

Cents 

1  .  F^h 

.02 

SALARIES  AND  WAGES,  IRREGULAR  EMPLOYEES 

fin.nn 

-7P 

.03 

MATERIAL  AND  SUPPLIES.     POOCl     Stuf  f  S 

QQV.CTfi 

19.fl7 

0« 

MATERIAL  AND  SUPPLIES.     ^„f,l       n„H     J   1  jrVl  t  C 

Ifi.AP 

-PI 

.05 

MATERIAL  AND  SUPPLIES.  MISCELLANEOUS 

Qn.nn 

1  -Ifi 

.00 

REPAIRS  AND  PRESERVATION  OF  PROPERTY 

.•^4 .  sn 

,4^5 

.07 

TRAVELING  EXPENSES.  INCLUDING  PER  DIEM 

.08 

,?,% 

EXPENSES  NOT  OTHERWISE  CLASSIFIED 

Pft-7,'=i 

GROSS  TOTAL 

1  ?,A4 .  R?, 

17,.-^.S 

.00 

TRANSFERS  (CREDIT) 

NET  TOTAL 

1^4.^,-^ 

IVs.-^fi 

COMMENTS  AND  EXPLANATIONS 


INDEX. 


(AbbreTiations:  E,  exhibit;  T,  transaction;  F,  paragraph.) 


Abstract  of  encumbrance  records E  58-70 

Accounting  defined: 

Fund PI 

General P  219 

Accounts: 

Central  office,  purpose  of P  421 

Closing  of T  194^197 ;  P  350-374 

General,  analysis  of P  221-263 

Numeral  designation  of P  264,  265 

Accounts  payable: 

Divisions  of P  239 

Setting  up T  3, 3 

Accounts  receivable: 

Analysis  and  chart  of P  238 

Liquidation  of P  337 

Settingup T  4;  P  335 

Advances  of  funds : 

To  disbursing  officer T  59, 136 

How  entered  in  check  register  and  appropriation 

ledger P  185 

.Toumal  entry  for P  116 

Journal  voucher  for E  27,  27a,  30;  P  75 

To  pupil's  cashier,  for  petty  cash T  48;  P  212 

Allotments: 

Account,  purpose  of — 

Field P  39c 

Washington P  43e 

Definition  of  term P  44 

How  made T  35, 104;  P5,45 

Journal  entries  for P  113, 114 

Journal  voucher  for P  73 

Lapse  on  June  30 P  49 

Notice  of  (journal  voucher) E  26, 28, 29;  T  35, 104:  P  73 

Reimbursement  of,  for  disbursements  on  account  of 

other  units T  190;  P  128 

Withdrawal  of T  186 

Journal  entries  for P  115, 151 

Journal  voucher  for E  46;  P  74 

Allotments  receivable  (account) P  128, 129 

Analysis  of: 

Accounts,  general P  221-263 

Disbursing  officer's  cash  on  trial  balance P  110 

Gross  operating  costs E  176a,  177;  P  378 

Outlays P  382 

Annual  estimates: 

Payment  of  bill  under T  191 

Receipt  of  goods  under T  49 

Appropriation  accounting: 

Accounts  to  be  carried  in  field P  39 

Accounts  to  be  carried  in  Washington P  43 

Chart  of Page  26 

General  theory,  administrative P38etseq. 

Procedure,  field P  111  et seq. 

Appropriation  ledger E  2-25a 

Central  oflSce P  387-390 

Closing , E46;  P  150-152 


Appropriation  ledger — Continued. 

Description  of,  and  accounts  in P  62-69 

Entries  in,  how  made. P  65 

Journal  voucher  for  adjustments  in E  43, 44, 49 

Trial  balance  of E  1, 76, 76a,  76b;  P  101-110, 397 

Use  in  disbursing  officer's  accounting P  155 

Appropriation  ledger  clerk: 

Duties  of P  431 

Reports  to,  from  Individual  Indian  bank  clerk E  40, 42; 

P  202, 203 
Appropriations: 

Annual,  return  of  balances  to  Treasury E  37, 38; 

T 177;  P  150 

Continuing,  transfer  of  balances  of E  45;  T  185;  P  146-149 

Not  to  be  deposited  close  of  fiscal  year P  147  ' 

Kinds  of,  defined P  3 

Status  of T13;  P  402 

Use  of  term P  2, 3 

Symbols  for P  60, 61 

Assets: 

Current — 

Analysis  of P  227-238 

Names  of P  221 

Fixed- 
Analysis  of P  222-226 

Names  of,  tribal  and  United  States P  221 

Tribal,  how  set  up  in  general  accounte T  9 

FuncJ P64 

General  account P  221 

Audit  of  receipts P  162-167 

Authorization  of  disbursements P  56-59 

Available  funds  (account),  purpose  of P  43d,  390 

Balance  sheet,  comparative E  174;  P  381 

Bank  accounts: 

Individual  Indian — 

Authority  for P  188 

Check  register  for E  93;  P  193 

Checks  drawn,  report  of  bank  bookkeeper E  88-92 ; 

T  179;  P  202 

ControlUng  account  for P  42, 68, 204 

Deposits  in,  how  made  and  posted E  34-36 ; 

T105;  P  195-197 

Disbursements  from E  40; 

T  36, 64, 65,  73,  79, 90, 133, 144;  P  198, 199 

Journal  entry  for P  139 

General  discussion  of P  188-207 

Index  to  bank  account  numbers T  36 

Interest  on — 

Allowances  by  banks  of  deposit E42;  T  183 

Verification  of P  205-207 

When  credited P  189 

Journal  vouchers  for E  31-36, 40, 42;  P  194 

Kinds  of P  189 

Ledger  for E  94;  P  191, 192 

Opening  entries  for T 15 

Records  required  in  accounting P  190 

183 


184 


INDEX. 


Bank  accounts — Continued. 

Individual  Indian — Continued. 

Reports  in  re,  to  appropriation  ledger  clerk P  202,  203 

Source  of  funds,  not  shown  in  accounts P  18 

Transfers  between,  how  made E  31-33;  P  200,  201 

Deceased  Indian  to  heirs T  93 

Journal  entry  for P  139, 140 

Journal  voucher  for P  89 

Treated  as  disbursements  and  collections P  161 

Official- 
Deposits  in. . .  T  27,  46, 60,  77, 128, 150, 187;  P  177-179, 186 

Interest  on E  42;  T  181 

Bills: 

Of  lading — 

How  filed  and  recorded P  330-332 

tTiai^s  on T  2, 19, 43, 50, 52, 88, 115, 145 

Notice  of  payment  of  (journal  voucher). .  E  122, 123;  P  92 

Payment  of T  158;  P  135, 339-341 

Paid  by  central  office T  158, 159, 192 

Received E  108 

How  filed  and  recorded P  334 

Payment  of P  339-341 

Register  of.     See  Register. 
Transactions — 

Building  improvements T  153 

Dues  and  fees T  38 

Farm  machinery T  117 

Live  stock T  101 

Livery  hire T  169, 170 

Piano  tuning T  41 

Prizes  for  Indians T  118 

Stores T193 

Subscriptions  for  periodicals T  87 

Rendered  for  money  due E  109-111 

How  filed  and  recorded P  335 

Payment  of P  337 

Register  of.    See  Register. 
Transactions — 

Board T  102, 171 

Farm  machinery T  120 

Fees T  42, 113, 172 

Livestock T  18 

Overpayment  of  bill T  119 

Potato  crates  manufactured T  86 

Repairs,  equipment T  51 

Stores  and  household  supplies T  112, 139, 140 

Subscriptions  and  printing T  95 

Travel  voucher T  82 

Uncollected T  4 

Unpaid,  miscellaneous T  8 

Blanket  encumbrances.    See  Encumbrances. 

Bookkeeper,  general,  duties  of P  430 

Buildings  and  plant: 

Analysis  and  chart  of  account P  224 

How  set  up  in  general  accounts T  6 

Card  inventories.    See  Inventories. 

Cash  book E  84;  P  173-176 

Character  of  entries  in P  173 

Classification  of  receipts P  173, 174 

Correction  in P  176 

Postings  to,  how  made P  174 

(5ash: 

Disbursing  officers' .     See  Disbursing  officers' . 

Not  considered  in  general  accounts P  220 

Payment* P  169-171 

Receipts P  162-169 

Records P  154-161 

Transferred  from  local  depository  to  U.  S.  Treasurer. .  T  70, 84 
Cashier,  pupils' P  212-218 


Central  office: 
Accounts — 

Purpose  of P  421 

Supporting  documents P  391 

Claims  forwarded  to  for  payment E  47;  P  131 

Information  relating  to  appropriations P  402 

Records  maintained  in P387et8eq. 

Registers P  419, 420 

Certificate : 

Of  payer  (form  5-238-b)  discontinued P  163 

Of  deposit.     See  Deposits. 
Charges  extraordinary.    See  Extraordinary  charges. 
Charts: 

Appropriation  accounting  (procedure) Page  26 

Disbursing  officer's  accounting Page  31 

Funds  of  Indian  Service Page  16 

Check: 

Payments,  how  made P  171, 172, 198 

Register — 

Description  of P  180-187 

Entry  for  official  deposits P  184-186 

Individual  Indian E88-93;P  193 

Official  depositaries,  other  than   United  States 

Treasury E  86;  P  182, 183 

United  States  Treasury E  87;  P  181, 183 

Report,  of  checks  drawn T  179;  P  202 

Chief  clerk,  duties  of P  424 

Claim  forwarded  to  central  office  for  payment E  47 ;  P  83, 131 

Liquidation  on  account  of P  132 

Payment,  notice  of  (journal  voucher) E  48;  P  83 

Closing  registers  and  posting T  194-197;  P  350-374 

Code,  numeral  for  accounts.    See  Numeral  designation. 
Collections: 

Allotment  of,  before  covering P  48 

Availability  of — 

After  cover  to  Treasury P  29-37 

Before  cover  into  Treasury P  20-28 

Deferred P  37 

Audit  of P  162-167 

Classification  of P  6, 20 

Correction  of  errors  in E  44;  T  184 

Disposition  of P  168-169 

Journal  entries  for P  117-121 

Payments  from P  169-172 

Receipts  for.     .See  Official  receipts. 

Remittances  of,  how  made P  177, 178 

Transactions — 

Bills  rendered — 

Board T  23, 109 

Disallowance  in  settlement T  85 

Farm  machinery  and  equipment T  78, 142 

Fees  and  fines T  81, 151, 176 

Food  and  milk T  55, 61, 114 

Hides T  44- 

Land  and  timber T  78, 176 

Live  stock T  22,  78 

Losses T  45 

Overpayment  refund T  143 

Services T  176 

Subscriptions  and  printing , T  121 

Individual  Indian  moneys T   62,78,129 

Installment  plan  sales T  142 

No  bills  rendered ^.-oi.i.Tui.oiui. T  108, 130, 176 

Vouchers — 

Agreement  between  fund  and  general  accounts.  P  108, 176 

Analysis  of  account P  243 

Chart  of  account, P  244 

Recording  on  register P  337, 338 

Register  of.    See  Register. 


INDEX. 


185 


Comparative  balance  sheet E  174;  P381 

Consolidated  journal  vouchers P  391 

Contingencies  and  losses,  analysis  and  chart  of  account.  P  25S-258 

Continuing  appropriations.    See  Appropriations. 

Contracts  for  construction  work,  setting  up  encumbrance 
for T  69 

Control  ledger,  general P  387, 418-421 

Control  of  field  fiscal  operations P  58 

Corrections  of  errors: 

In  crediting  collections E  44;  T  184 

In  disbursements E  43;  T  183 

In  setting  up  encumbrances E  22, 74;  T  16 

In  use  of  appropriations T  183;  P  160 

I  nvolving  special  deposits  or  individual  I  ndian  moneys 

and  other  appropriations P  176 

Journal  vouchers  for,  in  fund  accounts E  43, 44;  P  90 

Cost  ledger: 

Abstract  of E  176;  P  377 

Accounts  in ...v -^ P  273 

Closing :..:::-...:■.■: P  372, 373 

Description  of P  272 

Posting  to E  135-172;  P  370, 371 

Proving P  374 

Cost  memorandum E  132;  P  336 

Costs: 

How  kept P  272 

Operating.    See  Operating  costs. 
Reports.    See  Reports. 

Subclassifications  of P  274 

Transfer  of,  between  features. . .  T  162-168;  P  277, 336, 345-348 

Current: 

Assets.    See  Assets,  current. 
Liabilities.    See  Liabilities. 

Deceased  Indian,  transfer  bank  balance  to  heirs  of T  93 

Deposits,  certificates  of: 

Designating  for  cover P  405 

Duplicates  to  central  office P  84, 404 

Deposits,  guaranty: 

Receipt  for  returned E  96;  P  12 

Register  of E  95;  P  12 

When  not  to  be  accounted  for P  11 

Deposits,  special: 

Accounting  requirements P  40, 41 

Disposition  of P  13, 14 

Entries  for P  439 

Ledger  sheet  for E  25a;  P  67 

Not  to  be  deposited  to  credit  of  United  States P  28 

Payments  from P  137 

Source  of P  10, 20i 

Transfers  from  and  to,  afiecting  other  appropriations. . 

P  13, 14, 176 

Deposits,  uncovered  (account)  purpose  of P  43c,  389 

Deposits: 

Of  funds  (journal  voucher) E  37,38;  P  84,85 

Of  miscellaneous  receipts P  28 

To  credit  of  United  States E  37,38;  T  177 

Covering  of P  404-416 

How  made P  84, 169 

Journal  entry  for P  142-145 

To  individual  Indians'  credit E  34-36;  T  105 

How  made P  86-88, 169, 195-197 

Interest  credits P  197 

Journal  entry  for P  138 

Journal  voticher P  86-88 

To  official  credit. . .  T  27, 46, 60, 77, 138, 160, 187;  P  177-179, 186 

Depreciation: 

Charged  to  contingencies  and  losses P  258 

General  description  of P  256 


Depreciation — Continued . 

Reserves  for P  255-258 

Reasons  for  not  providing P  257 

Disbmsements; 

Annual  estimate T  191 

Authorization  of P  56-59 

By  other  units T  190;  P  128-130 

Cash p  169-171 

Correction  of  errors  in E  43;  T  183 

Field,  control  of p  53 

Freight T  158 

How  made,  by  check P  170-172 

Individual  Indian.     See  Bank  accounts.  Individual 
Indian. 

Lease  payment E  41 ;  T  180;  P  137 

Per  capita T  189 

Pupils,  cashier E  39;  P  2i:i-215 

Salary T  188 

Transportation  requests T  159 

Vouchers E  57 

Analysis  and  chart  of  account P  245, 246 

Des^  of p  94 

How  paid P  170-172 

Journal  entries  for P  123-127 

Recording  of P  339-341 

Register  of E  121 

See  also  Register. 

Schedule  of E  56 

Transactions — 

Building  improvements  and  supplies T  97, 157 

Envelopes  and  paper T  47 

Fees T  89 

Food  supplies T  124 

Fuel T125 

Pay  roll,  sundry  employees T  24, 188 

Per  capita  payments T  189 

Periodicals T  137 

Piano  tuning T  72 

Prizes  for  Indians T  122 

Repairing  equipment T  94 

Services T  133 

Transportation  of  supplies T  138 

Traveling  expenses T  63,  71, 110, 190 

Washington  office  payments. .  E  47, 48;  T158, 159, 192 
Disbursing  officers' : 

Accounting P  153  et  eeq. 

Chart  of Page  31 

Objects  to  be  accomplished P  154, 155 

Balances  of  continuing  appropriations,  transfer  of E  45; 

T  186;  P  146-149 
Cash  (accoimt)  purpose  of — 

Field P  39 

Washington P  43 

Cash  book E  184;  P  173-176 

Cash- 
Advances  to E  27, 27a;  T  69, 136;  P  153 

Analysis  of,  on  trial  balance P  110 

How  held P  156 

Status  of T14 

Transactions  affecting,  entries  for P  159, 160 

Duties '. P  433 

Transactions,  summary  of,  on  trial  balance P  107-110 

Domain, unappraised public,  analysisand  chartof  account.       P  222 

Duties  of  employees P  422  et  seq. 

Ear  marking  of  funds P  157 

Employees,  duties  of P  422  et  aeq. 

Encumbrances,  account,  ptirpose  of: 

Field P  39d 

Washington P  43  f 


186 


INDEX. 


Encumbrances: 

Authorization  of P  56-59 

Classification  of p  51 

Construction  work X  •» 

Definition  of  term ; p  50 

Errors  in  setting  up E  22, 74;  T  16 

Estimated p  81 

How  raised P  77, 79-81 

Indexing P  99, 100 

Irregular  labor T  39, 35,  74 

Journal  entries,  setting  up P  122 

Liquidation  of P  80, 83, 94, 96, 97, 98, 123-126 

For  less  than  set  up T  24, 138, 133, 137, 188;  P  125 

For  more  than  set  up.  T  47, 73, 94, 133, 167, 189, 190;  P  125 

Partial P  97, 125 

Miscellaneous,  record  of  (journal  voucher)  . .  E  80-82;  P  78-82 

Numbering  of p  82 

Positive,  definition  of P  52 

Quaai — 

Definition  of P  53 

Discussion  of P54,55 

When  closed p  55 

Record  of — 

Abstract  of E  58-75 

Arrangement  of P  95 

Control  of p  98 

Miscellaneous  (journal  voucher) E  80;  P  78-82 

Reduction  by  discontinuance  of  position T  93 

Registering p  99 

Salary  increases  and  new  positions T  155 

Salaries,  etc T  28-37 

Travel  expenses T  38, 35, 36 

Unliquidated  on  installation  of  system T  16 

Report  of E  77;  T  199;  P  101, 400, 401 

Equipment: 

Analysis  and  chart  of  account P  225 

How  set  up  in  general  accounts T  7 

Manufactured  at  unit P  348 

Errors.      See  Correction  of. 

Expense: 

Operating.    See  Operating  expense. 
Prior  year.    See  Prior  year  expense. 

Sales  and  collection , P21 

Travehng.    See  Travel  expenses. 

External  Funds  (account): 

Entries  in P  409, 412, 414, 415 

Purpose  of P  421 

Extraordinary  charges: 

Analysis  of  accounts P  252-262 

Kinds  of P  221 

Features,  cost: 

Plan  of P  272 

Suggested  list  of P  273 

Transfers  between.  E  131,132;  T  162-168;  P  277, 336, 345-348 

Field: 

Disbursements,  control  of P  58 

Reports,  to  central  oflSce.    See  Reports. 

Filing  of  journal  vouchers P  70 

Fixed: 

Assets.    See  Assets,  fixed. 
Property.    See  Property,  fixed. 

Forwarding  agent,  duties  of P  427 

Freight  and  handling T  12, 195 

Analysis  and  chart  of  account P  236 

Freight  and  transportation  payable: 

Analysis  and  chart  of  account P  241 

Regbter  of.    See  Register. 


Frei^t: 

Bills  of  lading  covering.    See  Bills  of  lading. 

Payment  of x  158 

Transportation  clerk,  duties  of p  426 

Unpaid,  how  set  up  in  general  accounts T  3;  P  451 

Fund: 

Accounting.    See  Appropriation  accounting. 

Assets p  (54 

"Imprest,"  or  petty  cash p  212-218 

Surplus p  64 

Funds: 

Advances  of.    See  Advances  of  funds. 
Allotment  of.    See  Allotment. 

Chart  of page  16 

Deposits  of  (journal  voucher) E  37,  38;  P  84, 85 

Derivation,  character,  and  disposition  of P  2  et  seq. 

Ear  marking  of p  157 

External.    See  External  funds. 

How  held p  155 

Individual  trust  (account) P  69 

In  transit  for  cover P  43c,  48, 404-409 

Treasury,  definition  and  source  of P  5 

Use  of  term P2  3 

Funds  unavailable  (account)  purpose  of: 

Field p  39e 

Washington p  43g 

General : 

Accounting  defined p  219 

Accounts — 

Analyzed  and  outlined P  222-263 

Assets,  fixed P  222-226 

Assets,  current P  227-238 

Closing  account  (surplus) P  263 

Expense  and  income P  249-251 

Extraordinary  charges P  252-262 

Liabilities,  current P  239-242 

Voucher  accounts P  243-248 

Names  of p  221 

Numeral  designation  of P  264, 265 

Bookkeeper,  duties  of P  430 

General  control  ledger P  387, 418-421 

Gross  operating  costs,  statement  of E  176, 176a;  P  377-378 

Guaranty  deposits.     See  Deposits. 

Heirs  of  deceased  Indian,  transfer  bank  balance  to T  93 

"Imprest "  fund P  212-218 

Income: 

Operating.    See  Operating  income. 
Other- 
Analysis  and  chart  of  account P251 

Subclassification  of P  264 

Prior  year,  analysis  and  chart  of  account P  262 

Increase  of  salary,  encumbrance  for T  155 

Index  of  Indi\'idual  Indian  Bank  account  numbers T  36 

Indirect  cost  of  supplies P  228-235 

Transferred  to  Freight  and  Handling T  195 

Indian  moneys,  proceeds  of  labor: 

Accounts  for P  32-35, 393-396 

Statutes  governing  collection  and  use  of P  31 

Individual  Indian: 

Account  ledger E  94;  P  191, 192 

Bank  accounts.    See  Bank  accounts. 
Banks,  controlling  account — 

Description  of P  68 

Entries  in P  68, 88, 89 

Check  register E  88-93;  P  193 

Deposits  to  credit  of.    See  Deposits. 

Interest  allowances  by  banks  of  deposit T  182 


IKDEX. 


187 


Individual  Indian — Continued. 

Lease  payments  to T  180 

Moneys — 

Accounting  requirements P  40, 41 

Classification  of P  16 

Collected T  68, 78, 139 

Disposition  of P  17 

How  held P  15 

Ledger  sheet  for P  66-69 

On  hand  at  installation  of  system T  13 

Payments  from E  41;  P  137 

Source  of P  20e 

Transfers,  from  anS  to P  13, 14, 176 

Deceased  Indian  to  heirs T  93 

When  deposited  to  United  States  credit P  28 

Moneys,  i)upils T  78;  P  108-218 

Accounts  of,  how  carried P  209 

Control  of  subsidiary  ledger  for P  210 

How  held P  208 

"Imprest"  or  petty  cash  system  for  handling  pay- 
ments from P  212-218 

Regulations  concerning P  211 

Property,  sales  of T  78 

Individual  trust  funds  (account): 

Description  of P  68, 69 

Entries  in P  69 

Installation  of  system: 

Text  discussion P  435-452 

Transactions T  1-16 

Buildings  and  plants,  how  set  up  in  general  ac- 
counts          T  6 

Eqtiipment,  how  set  up  in  general  accounts T  7 

Fixed  property,  how  set  up  in  general  accounts. .      T  5-9 
Land  and  improvements,  how  set  up  in  general 

accounts T  5 

Live  stock,  how  set  up  in  general  accounts T  8 

Local  products,  how  set  up  in  general  accounts...        T  11 

Status  of  disbursing  officer's  cash T  14 

Stores,  how  set  up  in  general  accounts T  10 

Tribal  assets,  how  set  up  in  general  ac-counts T  9 

Uncollected  bills  rendered T  4 

Unpaid  bills,  miscellaneous,  how  set  up  in  general 

accounts T  3 

Unpaid  salaries,  how  set  up  in  general  accounts. .  T  1 

Unpaid  transportation  and  freight,  how  set  up  in 

general  accounts T  2 

Installment  plan  sales T  120 

Collections  from T  142 

Interest  allowances  on  bank  accounts T  181, 182 

How  brought  into  accounts P  90, 121, 141 

Journal  entry  for P  141 

Journal  vouchers  for E  42;  P  90, 203 

Verification  of P  205-207 

Inventories  of  property T  5-11 

Card E  102, 103;  P  266-270, 447, 448 

How  grouped P  269 

How  verified P  269-270 

Physical,  how  checked P  271 

Investment  ledger p  387, 417 

Invoices  received.    See  BUls  received. 
Issues  of  property.    See  Property,  issues  of. 

Job  orders,  recording E  132;  P  336 

Journal  vouchers: 

Classes  of p  71 

Color  scheme  for p  72 

Detailed  description  and  use  of P  70-92 

Advance  of  funds E  27, 27a;  P  75 

Allotment  of  funds E  27;  P  73 


Journal  vouchers — Continued. 

Detailed  description  and  account  of — Continued. 

Consolidated : P  391 

Deposit  of  funds E  37,38;  P84,85 

Deposits  to  individual  Indian's  credit . .  E  34-36;  P  86-88 

Miscellaneous  encumbrance  record E  80;  P  78-82 

Miscellaneous — 

Field ,,,,„,.....  E39-M;P90 

Washington E45,49;P91 

Notice  of  bills  of  lading  and  transportation  re- 
quests paid E  122, 123;  P  92 

Notice  of  claim  payment E  48.  P  83 

Purchase  order E  78, 79;  P  76,  77 

Submission  of  claim  for  Washington  payment..  E  47;  P  83 
Transfers  between  individual  Indians'  bank   ac- 
counts   E  31-33;  P  89 

Withdrawal  of  allotment E  46;  P  74 

Filing  of P  70 

Numbering  of p  70 

Labor,  irregular,  encumbrances  for T  29, 35, 74 

Land  and  improvements: 

Analysis  and  chart  of  account P  223 

How  set  up  in  general  accounts T  5 

Lease  payments  to  individual  Indians E  41 ;  T  180 

Ledger: 

Appropriation.     See  Appropriation  I.iedger. 
Cost.    See  Cost  Ledger. 

General  control P  387, 418-421 

Individual  Indian  bank  account E  94;  P  191, 192 

Investment P  387, 417 

Liabilities: 

Analysis  of  accounts P  240-242 

Current P  221 

Names  of P  221 

Liquidation  of  encumbrances.     See  Encumbrances. 
Live  stock : 

Analysis  and  chart  of  account P  226 

How  set  up  in  general  accounts T  8 

Slaughtered,  report  of T  174 

Local  depositories.    See  Official  depositories. 
Local  products: 

Analysis  and  chart  of  account P  237 

How  set  up  in  general  accounts T  11 

Inventory  of.    See  Inventory. 

Issues  of,  recording E  112, 113; 

T  58, 80, 127, 147;  P  266,  268, 329 

Production  of,  recording P  348 

Losses  of  property T  134, 146 

How  recorded E  133;  P  333 

Register  of.    See  Register  of  property  dropped. 

Materials  and  supplies  used,  how  classified P  275,  276 

Memorandum : 

Cost E  132;  P  336 

Transportation  requests E83;P  330 

Miscellaneous  encumbrance  record  (Journal  voucher E  80-82; 

P  78, 82 
Miscellaneoiis  journal  voucher: 

Field E  39-44;  P  90 

Washington  E  45, 49;  P  91 

Miscellaneous  receipts: 
Class  1— 

Deposit  of P  28 

Disbursements  from P  21, 127 

No  connection  with  service  after  cover P  36 

Source  of P  20a,  20b 

Class  2— 

Allotment  of,  entry  for P  114 

Deposit  of P  28 


188 


INDEX. 


Miscellaneous  receipts — Continued. 
Class  2 — Continued. 

Disbiu'sements  from P  21, 127 

Disposition  of P  30 

Lapse  of  allotment P  144 

Source  of P  20b,  20g 

Class  3— 

Deposit  of P  28 

Disbursements  from P  21, 127 

How  designated  after  cover  into  Treasury P  31, 33 

How  handled  in  central  office P  37, 393-395 

Laws  governing P  31 

Source  of P  20h 

Miscellaneous  receipts: 
Class  4— 

Allotment  of P  25, 117, 118 

Availability  of P  22, 23, 58, 144 

Deposit  of P  28 

Disbursements  of,  how  made P  23 

How  designated  after  cover  into  Treasury P  32, 33 

How  handled  in  central  office P  396 

Source  of P  20  c 

Class  5 — 

Allotment  of P  25, 117, 118 

Availability  of P  23, 24, 58, 144 

Deposit  of P  28 

Disbursements  from P  23 

How  designated  after  cover  into  Treasury P  32, 33 

How  handled  in  central  office P  396 

Source  of P  20  d 

Miscellaneous  transactions,  register  of.  See  Register. 
Moneys,  individual  Indian.  See  Individual  Indian. 
Montgomery,  Robert  H.,  discussion  of  prior  year  charges. .      P  261 

New  positions,  encumbrance  for T  155 

Nominal  accounts: 

Analysis  of P  243-262 

Kinds  of P  221 

Notice  of: 

Allotment  of  funds T  26, 104 

Bills  of  lading  and  transportation  requests  paid  (jour- 
nal voucher) E  122, 123 ;  P  92 

Claim  payment  (journal  voucher) E  48    P  83 

Numbering  of  journal  vouchers P  70 

Numeral  designation: 

Of  accounts _ P  264-265 

Cost P264 

Feature P  264 

Not  to  be  used  in  reports P  265 

Recapitulation P  264 

Subclasslfication  of  expense P  264 

Subclassification  of  income P  264, 278 

Of  units P103 

Office  organization P  422 

Official  depositories  other  than  United  States  Treasury: 

Check  register  for E  86;  P  182, 183 

Deposits  in.    See  Deposite. 

Interest  allowances  by E  42;  T  181 

Official  receipts E  50-55 

Method  of  preparation,  etc P  93, 163-167 

Postings  to  cash  book P  174 

Postings  to  appropriation  ledger P  175 

Operating  costs: 

Analysis  of  gross E  176a;  P  378 

Statement  of  gross,  returns  from  operation,  and  net 

operating  expense E  176;  P  377 

Operating  expense: 

Analysis  and  chart  of  account P  249 

How  recorded P  272 


Operating  expense — Continued. 

Statement  of E  176, 176a;  P378,379 

Subclassification  of P  264,274-277 

Explanation  of P  279-285 

Operating  income: 

Analysis  and  chart  of  account P  250 

How  recorded P  272 

Statement  of E  176,176a;  P378,379 

Subclassifications  of P  264, 278 

Explanation  of P  286-292 

Operation  statement E  175;  P  375 

Orders: 

Job,  recording '. E  132;  P  336 

Purchase. . .  E  78,  79;  T  66, 132, 135, 141, 148, 149, 156;  P  76, 77 

Payments  of P  97 

Other  income.    See  Income. 

Other  units,  payments  by  and  for.    See  Disbursements. 

Outlays,  analysis  of E  177;  P  382 

Overpayments: 

Bill  issued  for T  119 

("!ollection  of T  143 

Payer,  certificate  of,  form  to  be  discontinued P  163 

Payments.     See  Disbursements. 

Pay  roll T  188 

Pay  roll  and  voucher  clerk,  duties  of P  432 

Per  capita,  pro  rata,  and  other  cash  payments  to  Indians, 

analysis  and  chart  of  account T  189;  P  259 

Petty  cash  system P  212-218 

Advances  to T  48 

Vouchers  for  payments  from E  39;  T  178 

Physical  inventories,  how  checked P  271 

Positions: 

Discontinued T  93 

New,  encumbrances  for T  155 

Prior  year: 

Charges,  discussion  of,  by  Robert  H.  Montgomery P  261 

Expense — 

Analysis  and  chart  of  account P  260-261 

How  treated  commercially P  261 

Income — 

Analysis  and  chart  of  account P  262 

How  treated  commercially P  261 

Prizes  awarded  to  Indians T  118, 122 

Procedure  for  general  accounts,  in  general P  322-349 

Production  reports E  131 

Preparing  and  recording P  336 

Submitted  for  collections T  51, 86, 99, 106, 162-164 

Submitted  for  transfer  of  costs T  162-168 

Profits  on  sale  of  fixed  property T  184 

Property: 

Classification  of P  267 

Dropped,  register  of.     See  Register. 
Fixed- 
Card  record  of '.  E  103;  P  266-269,  447 

How  set  up  in  general  accounts T5-9;   P  447 

Losses  of T  134, 146 

Profits  on  sale  of T  184 

I  nventory  of T  6-11 

Card E  102, 103;  P  266-269, 447-448 

Physical ' P  271 

Issues  of,  by  requisition — 

Of  local  products T  68, 80, 127, 147;  P  329 

Of  stoi«s E  120;  T  21, 54, 

68,  76, 83, 91, 96, 107, 116, 126, 154;  P  324-328 

Procedure  for  recording P  266-268,  324-329 

Register  of.    See  Register. 
Local  products.    See  Local  products. 
Losses  of,  how  recorded T  134, 146;  P  333 


INDEX. 


189 


Property — Continued . 

Profits  on  Hale  of  fixed T  184 

Record  clerk,  duties  of P  429 

Requisitions  for.     See  Property,  Issues  of. 
Sales  of.    See  Sales. 
Stores.     See  Stores. 

Transfers  of.  between  unit** E  49; 

T  17. 39, 98,  HI,  131, 153, 175 

Treatment  in  fund  accounts E  128-130;  P  13(i 

Pro  rata  charge  from  Washington  office  transferred  to  field . .      T  160 
Public  domain,  unappraised,  analysis  and  chart  of  account .       P  222 

Pupils'  cashier P  212-218 

Account,  in  cash  book P  212,  216 

Advances  to T  48;  P  212 

Disbursements  by E  39;  P  213-215 

Reimbursements  of,  for  disbursements T  178;  P  216-218 

Purchase  order.     See  Order,  Purchase. 

Purchases  of  stores,  recording E  102;  P  266-269 

Purchasing  agent,  duties  of P  425 

Quasi  encumbrances P  53-55 

Recapitulation  of  registers E  173 

Closing  of P  367-369 

Pasting  to P  363-366 

Records  supporting P  321 

Report  of.  monthly E  104, 173;  P  376 

Uses  of P  320 

Receipts: 

Allotments  of,  before  cover ■  P  48 

Annual  estimate  goods T  49 

Audit  of P  162-167 

Classification  of P  6,  20 

Collections.    See  Collections. 
Miscellaneous.    See  Miscellaneous  receipts. 
Oflttcial.    See  Official  receipts. 

Record  clerk,  property,  duties  of P  429 

Records : 

Cash P  155-161 

Central  office P  387  et  seq. 

Encumbrance.    See  Encumbrances,  record. 

Field P  62  et  seq. 

Reduction  of  blanket  encumbrances T  92 

Registers: 

Central  oflace P  419, 420 

Check.    See  Check  register. 

Closing  of P  350-362 

General  description  of P  293, 294 

Names  and  numbers  of P  295 

Recap  of.     See  Recapitulation. 

Remittance E  85;  P  177, 179 

Supporting  records  of P  296-319 

Uses  of P  296-319 

Register  of: 

Bills  received.  No.  3 E  99, 108 

Closing P  353 

Posting  to P  334 

Posting  to  recapitulation P  363-366 

Records  supporting P  301 

Uses  of P  300 

Bills  rendered,  No.  4 E  100, 109, 110 

Closing P  354 

Posting  to P335 

Posting  to  recapitulation P  363-366 

Records  supporting P  303 

Uses  of P  302 

Collection  vouchers,  No.  8 E  124, 125 

Closing P  358 

Posting  to P  337-338 

Posting  to  recapitulation P  363-366 


Register  of — Continued. 

Collection  vouchers,  No.  8 — Continued. 

Records  supporting P  311 

Uses  of P  310 

Disbursement  vouchers,  No.  7 E  121 

Closing P  357 

Posting  to P  339-341 

Posting  to  recapitulation P  363-366 

Records  supporting P  309 

Uses  of P  308 

P'reight  and  transportation  payable.  No.  2 E  98, 107 

Closing P  .352 

Posting  to P  330-332 

Posting  to  recapitulation P  363-366 

Record.s  supporting P  299 

Uses  of P  298 

Miscellaneous  transactions.  No.  12 E  101, 134 

Closing P  362 

Posting  to P  349 

Posting  to  recapitulation P  363-366 

Records  supporting P  319 

Uses  of P  318 

Property  dropped,  No.  11 E  133 

Closing P  361 

Posting  to P  333 

Posting  to  recapitulation P  363-366 

Records  supporting P  317 

Uses  of P  316 

Salaries  and  w^es  earned.  No.  1 E  97, 105 

Closing P  351 

Posting  to P  323 

Posting  to  recapitulation P  363-366 

Records  supporting P  297 

Uses  of P  296 

Storehouse  issues  (A),  No.  5 E  112,  114 

Closing P  355-356 

Posting  to P  327-329 

Posting  to  recapitulation P  363-366 

Records  supporting P  305 

Uses  of P  304 

Storehouse  issues  (B),  No.  6 E  113, 115-119 

Closing P  355-356 

Posting  to P  327-329 

Posting  to  recapitulation P  363-366 

Records  supporting P  307 

Uses  of : .  vi-J-Ot  iP; .  .•.       P  306 

Transfers  between  units,  No.  9 E  126 

('losing P  359 

Posting  to P  342-344 

Posting  to  recapitulation P  363-366 

Records  supporting P  313 

Uses  of P  312 

Transfers  of  coste.  No.  10 E  127 

Closing P  360 

Posting  to P  345-348 

Posting  to  recapitulation P  363-366 

Records  supporting P  315 

Uses  of P  314 

Remittances  of  collections,  how  made P  178 

Register  of E  85;  P  177-179 

Repairs  and  preservation  of  property  (accoimt) P  282, 283 

Reports : 

Monthly P  375-380 

Analysis  of  gross  operating  costs E  176a;  P  378 

Gross  operating  costs,  returns  from  operation,  and 

net  operating  expense E  176;  P  377 

Operation  statement E  175;  P  379 

Recapitulation  of  registers E  104, 173;  P  376 


1«0 


INDEX. 


Reports— Continued . 

Monthly— Continued . 

Time E  105, 106;  T  173;  P  322,323 

Trial  balance  of  appropriation  ledger E  76, 

76a,  76b;  T  198;  P  101-110 
Unliquidated  encumbrances E  77;  T  199;  P  101 

Other- 
Analysis  of  outlays E  177;  P  382 

Balance  sheet,  comparative E  174;  P  381 

Production E  131;  P  336 

Unit  cost  reports E  178;  P  383 

Requests  for  transportation.    See  Travel. 

Requisitions.    See  Property,  issues  of. 

Reserves  for  depreciation P  255-258 

Salaries  and  wages: 

Classification  of P  275, 279-285, 322 

Encumbrances  for T  28-37 

Encumbrance  record  for E  81, 82;  P  78-82 

Increases,  encumbrances  for T  155 

Payments  of T  188 

.  Recording  on  register P  322-323 

Register  of.    See  Register. 

Time  books  for P  322-323 

Unpaid,  how  set  up  in  general  accounts T  1 

Salaries  and  wages  payable,  analysis  and  chart  of  account.      P  240 

Sales: 

Accounting  for  proceeds  of P  26, 27 

Expenses  of P  21 

Of  individual  Indian  property T  78 

Of  stores T  113, 139, 140 

To  Indians,  not  from  stores T  115, 117 

To  Indians,  installment  plan T  120 

Services: 

Orders  for,  how  placed P  76, 77 

Transferred  between  units T  160, 161 

Shop  work,  recording  of P  336 

Slaughter  of  live  stock T  174 

Special  deposits.    See  Deposits. 

Statements.    See  Reports. 

Storehouse  issues,  register  of.    See  Register. 

Storekeeper,  duties  of P  428 

Stores  (account): 

Analysis  of P  227 

Chart  of P  235 

How  set  up  in  general  accounts T  10 

Stares: 

Card  records  for  inventory  of E  102;  P  266-269, 448 

Costs  of P  228-235 

Inventory  of.    See  Inventory. 

Issues  of E  120;  T  21, 54, 68,  76, 83, 91, 96, 107, 116, 126, 154 

Recording  of E  114;  P  266, 268, 324-328 

Register  of.    See  Register. 

Purchases  of,  recording P  266-269 

Sales  from T  112, 139, 140 

Subclassification  of  costs,  described P  274-277 

Submission  of  claim  for  Washington  payment  (journal 
voucher) E  47 ;  P  83 

Summary  of  disbursing  ofiicer's  transactions  on  trial  bal- 
ance   P  107-110 

Sundry  accounts  payable,  analysis  and  chart  of  account. .      P  242 

Superintendent,  duties  of P  423 

Supplies: 

Indirect  cost  of T  195;  P  228-235 

Materials  and,  how  classified P  275, 276 

Orders  for,  how  placed P  76, 77 

Supporting  docimients,  central  office  accounts P  391 

Surplus,  fund P  64 


Surplus,  general  account: 

Analysis  and  chart  of  account P  263 

Defined P  221 

Symbols,  appropriation P  60, 61 

Time  records E  105, 106;  T  173;  P  322,  323 

Transfer  vouchers: 

Issued,  analysis  and  chart  of  account P  247- 

Received,  analysis  and  chart  of  account P  248 

Transfers: 

Balances    of   Continuing   appropriations    from    prior 

years E  45;  T  185;  P  146-149 

Between  units,  recording E  128-130;  T  161;  P  342-344 

Pro  rata  charge  from  Washington  office T  160 

Register  of.    See  Register. 

Cash,  from  local  depository  to  U.  S.  Treasurer T  70, 84 

Costs,  between  features E  131, 132; 

T  162-168;  P  277, 336,  345-348 
Register  of.    See  Register. 

Indirect  cost  of  supplies  account  to  freight  and  handl- 
ing        T 195 

Indian's  bank  accounts.    See  Bank  accounts. 
Property.    See  Property,  Transfers. 

Services,  between  units T  160, 161 

Special  deposits P  13, 14, 176 

Transportation.    See  Freight. 

Transportation  requests.    See  Travel  expenses. 

Travel  expenses  (accoimt) P  284 

Encumbrances  for E  82;  T  38, 35, 36;  P  78-82 

Payment  of T  63,  71, 110, 190 

Transportation  requests — 

Accounting  for  charges. E  83;  T  3, 20, 53, 57,  75, 103 

How  filed  and  recorded P  330-332 

Memorandum  of E  83;  P  330 

Notice  of  payment  of  (journal  voucher). .  E  122, 123;  P  92 

Payment  of E  121;  T  159 

Treatment  in  fund  accounts P  133, 134 

Unpaid,  how  set  up  in  general  accounts T  2 

Vouchers  received T  40, 56,  67, 100 

Treasury  cash  (account)  purpose  of: 

Field P39a 

Washington P  43a 

Treasiuy,  United  States: 

Advances  from.    See  Advances  to  disbiu^ng  officer. 

Check  register  for E  87;  P  181, 183 

Deposits  to  credit  of.    See  Deposits. 

Funds,  definition  and  source  of P  5 

Tribal  assets.    See  Assets,  fixed. 

How  set  up  in  general  accounts T  9 

Trial  balance  of  appropriation  ledger E  1, 76, 76a,  76b 

Documents  supporting P  101 

Numbering  of P  103 

Preparation  of,  etc P  101-110 

Use  of,  in  central  office P  397^00 

Unappraised  public -domain,  analysis  and  chart  of  account      P  222 
Unavailable  funds: 

Account,  purpose  of — 

Field P  39e 

Washington P  43g 

Must  be  deposited P  8 

Uncollected  bills  rendered,  how  set  up  in  general  accounts         T  4 

Uncovered  deposits  (account)  purpose  of P  43c,  389 

Unexpended  balances  of  appropriations.    See  Appropria- 
tions. 
United  States  Treasury.    See  Treasury. 
Units: 

Numeral  designation  of P  103 

Reports  of.    See  Ileports. 

Transfers  between E  49, 128-130;  T  160, 161;  P  342-344 


INDEX. 


191 


Unliquidated  encumbrances,  report  of E  77; 

TIB,  199;  P  101, 400-402 
Unpaid : 

Bills,  miscellaneous,  how  set  up  in  general  accounts. .         T  3 

Salaries,  how  set  up  in  general  accounts T  1 

Transportation  and  freight,  how  set  up  in  general  ac- 
counts           T  2 

Vouchers: 

Accounts — 

Analysis  of P  243-248 

Kinds  of P  221 

Collection.    See  Collections,  vouchers. 
Disbursement.    See  Disbursements,  vouchers. 
Journal.    See  Journal,  vouchers. 
Payment  of.     See  Disbursements,  vouchers. 

To  reimburse  petty  cash T  178 

Transfer,  intenmit E  128-130 


Vouchers — Continued . 

Travel.    See  Travel  expenses. 

Wages.    See  Salaries  and  wages. 

Washington  offices 384  et  seq. 

Local  office P  385, 386 

Payments  from T  158, 159, 193 

Submission  of  claim  for E  47;  P  83 

Notice  of E  48;  P  83 

Procedure  at P  392-416 

Pro  rata  charge  transferred  to  field T  169 

Records  kept  at P  387 

Reports  to  be  sent  to T  196, 198, 199;  P  101-110, 37&-383 

Withdrawal  of  allotments T  186 

Journal  entry  for P  115, 151 

Journal  voucher  for E  46;  P  74 

Work  done  at  shops.    See  Production  reports. 


1{ 


i 


iJ»0«  Offict^  of  Indian 
Affnlra, 


AoooiontiiLg  system  for  the 


United  StaHies  Indian 


service 


"TO- 


Tt  15496 


M516176 


Id, 


